Section 48
of State Sales Tax Ordinance, 1998
State OrdinanceIn forceProvision 46 of 59
Section 48
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(1)
The owner or any person having a beneficial interest in any goods seized may, before the expiration of three calendar months from the date of forfeiture of such goods, or from the date on which such goods shall be deemed to be forfeited, as the case may be, make application to the Comptroller for the return of such goods.
(2)
Subsequent to any application made in accordance with subsection (1), the Comptroller may order any goods seized under this
Ordinance, whether forfeited or not, to be delivered to the owner or any other person entitled thereto, upon such terms and conditions as he may deem fit.