Sessions Court to have full jurisdiction
Notwithstanding the provisions of any written law to the contrary, a Sessions Court shall have jurisdiction to try any offence under this Act and to impose punishment under this Act for any such offence.
Proportional examination of goods seized to be accepted by courts
(1) When any goods suspected of being taxable goods or otherwise liable to seizure have been seized, it shall be sufficient to open and examine five per centum only of each description of the package or receptacle in which such goods are contained. (2) If it is necessary to test any goods seized under this Act, it shall be sufficient to test only a sample not exceeding five per centum in volume or weight of the goods examined under subsection (1). (3) The court shall presume that the goods contained in the unopened packages or receptacles are of the same nature, quantity and quality as those found in the similar packages or receptacles which have been opened.
Evidence of analysis may be given in writing
(1) In any prosecution under this Act, a certificate of analysis under the hand of an analyst shall, on production thereof by the prosecutor, be sufficient evidence of the facts stated therein unless the defendant requires that the analyst be called as a witness, in which case he shall give notice thereof to the prosecutor not less than ten days before the day on which the summons is returnable; and in like manner a certificate of analysis under the hand of an analyst shall, on production thereof by the defendant, be sufficient evidence of the facts stated therein, unless the prosecutor requires that the analyst be called as a witness. (2) A copy of the certificate referred to in subsection (1) shall be sent to the defendant or the prosecutor, as the case may be, at least ten days before the day fixed for the hearing of the summons, and if it is not so sent the court may adjourn the hearing on such terms as it may think proper. (3) In this section “analyst” means— (a) a person employed as a Chemist in the Department of Chemistry, or as a Chemist or an Assistant Chemist at the Institute for Medical Research; (b) the Senior Chemist, Department of Agriculture; (c) a person employed as a Chemist, or a Geologist in the Geological Survey Department; and (d) any other person or class of persons who is or are declared by the Minister charged with responsibility for chemistry, by notification in the Gazette, to be an analyst or analysts for the purposes of this section. (4) If an analyst is called by the defendant as provided by subsection (1) of this section, he shall be called at the expense of the defendant unless the court otherwise directs. (5) If in any trial or proceedings under this Act it is necessary to determine the alcoholic content of any liquor, the certificate of the proper officer as to such alcoholic content shall be accepted as if the proper officer were an analyst and in any such case subsections (1) and (4) of this section shall apply in the same manner and to the same extent as if the proper officer were an analyst.
Proof as to registration or licensing of vessels and conveyances in Malaysia or Singapore
Where in any prosecution under this Act it is relevant to ascertain particulars as to the registration or licensing of any vessel or conveyance registered or licensed in any port or place in Malaysia or in Singapore, a certificate purporting to be signed by the officer responsible under any written law for the time being in force in Malaysia or any part thereof or in Singapore for such registration or licensing shall be prima facie evidence as to all particulars concerning such registration or licensing contained therein, and the burden of proving the incorrectness of any particulars stated in such certificate shall be on the person denying the same.
Manner of seizure not to be enquired into on trial before court or on appeal to High Court
On any trial before any court and in any proceedings on appeal in the High Court, relating to the seizure of goods subject to forfeiture under this Act, the court shall proceed to such trial or hear such appeal on the merits of the case only, without enquiring into the manner or form of making any seizure, except insofar as the manner and form of seizure may be evidence of such merits.
Obligation of secrecy
(1) Except as provided under section 52, the name and address of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of sales tax authorized by the Director General. (2) Any person who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both.
Protection of informers from discovery
(1) Except as hereinafter provided, no witness in any civil or criminal proceedings under this Act shall be obliged or permitted to disclose the name or address of an informer, or the substance of the information received from him, or state any matter which might lead to his discovery. (2) Subject to subsection (3), if any books, documents or papers, which are produced in evidence or liable to inspection in any civil or criminal proceeding under this Act, contain any entry in which any informer is named or described or which might lead to his discovery, the court shall cause all such passages to be concealed from view or to be obliterated, but only to the extent necessary to protect the informer from discovery. (3) If on trial for any offence under this Act, the court, after full enquiry into the case, believes, that the informer wilfully made in his complaint a material statement which he knew to be false or did not believe to be true, or if in any other proceeding the court is of opinion that justice cannot fully be done between the parties thereto without the discovery of the informer, it shall be lawful for the court to require the production of the original complaint, if in writing, and permit enquiry and require full disclosure concerning the informer.
Goods liable to seizure liable to forfeiture
(1) All goods liable to seizure under the provisions of this Act shall be liable to forfeiture. (2) For the purpose of this section and of sections 54, 55, 56, 58 and 60 the word “goods” shall be deemed to include receptacles, conveyances, vessels and aircraft. (3) All things forfeited shall be delivered to the Director General and shall be disposed of in accordance with his directions.
Court to order disposal of goods seized
(1) An order for the forfeiture or for the release of anything liable to forfeiture under the provisions of this Act shall be made by the court before which a prosecution with regard thereto has been held. (2) An order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence against this Act has been committed and that the goods were the subject matter of, or were used in the commission of, the offence, notwithstanding that no person may have been convicted of such offence.
Goods seized in respect of which there is no prosecution deemed to be forfeited if not claimed within one month
(1) Where no prosecution is initiated with regard to any goods seized under this Act, such goods shall be deemed to be forfeited at the expiration of one calendar month from the date of seizures unless claim thereto is made before that date in the manner hereinafter set forth. (2) Any person asserting that he is the owner of such goods and that they are not liable to forfeiture may personally, or by his agent authorized in writing in that behalf, give written notice to a senior officer of sales tax that he claims the same. (3) On receipt of such notice the senior officer of sales tax shall refer the claim to the Director General who may direct that such goods be released or may direct such senior officer of sales tax, by information in the prescribed form, to refer the matter to the Sessions Court Judge for his decision. (4) The Sessions Court Judge shall issue a summons requiring the person asserting that he is the owner of the goods and the person from whom they were seized to appear before him, and upon their appearance or default to appear, due service of such summons being proved, the Sessions Court Judge shall proceed to the examination of the matter and on proof that an offence against this Act has been committed and that such goods were the subject matter, or were used in the commission, of such offence shall order the same to be forfeited, or may in the absence of such proof order their release. (5) In any proceedings under subsection (4) of this section, section 58 shall apply to the person asserting that he is the owner of the goods and to the person from whom they were seized as if such owner or person had been the defendant in a prosecution under this Act.
Minister may order return of goods seized
(1) The owner or any person having a beneficial interest in any goods seized may, before the expiration of one calendar month from the date of the 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 Minister for the return of such goods. (2) Subsequent to any application made in accordance with subsection (1), the Minister may order any goods seized under this Act, whether forfeited or not, to be delivered to the owner or other person entitled thereto, upon such terms and conditions as he may deem fit.
Compounding of offences
(1) Any senior officer of sales tax may compound any offence, which is prescribed to be a compoundable offence, by accepting from the person reasonably suspected of having committed such offence a sum of money not exceeding five thousand ringgit. (2) On payment of such sum of money the person reasonably suspected of having committed an offence, if in custody, shall be discharged, and any goods seized shall be released and no further proceedings shall be taken against such person or goods. ________________________________________________________ *NOTE—Previously “one thousand ringgit” – see Sales Tax (Amendment) Act 1999 [Act A1058].
Burden of proof
If in any prosecution in respect of any goods seized for nonpayment of sales tax or for any cause of forfeiture or for the recovery of any penalty or penalties under this Act, any dispute arises whether sales tax has been paid in respect of such goods or whether anything is exempt from sales tax, then and in every such case the burden of proof thereof shall lie on the defendant in such prosecution.
Conviction under other law
Nothing contained in this Act shall prevent the prosecution, conviction and punishment of any person according to the provisions of any other written law for the time being in force in Malaysia or in any part thereof: Provided that no person shall be punished more than once for the same offence.
Court order
Where any person is found guilty of an offence under section 43 or 43A, the court before which that person is found guilty shall order that person to pay to the Director General the amount of sales tax due and payable, or any penalty payable under this Act, if any, as certified by the Director General and such sales tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].
No costs or damages arising from seizure to be recoverable unless seizure without reasonable or probable cause
No person shall in any proceedings before any court in respect of the seizure of any goods seized in exercise or the purported exercise of any power conferred under this Act, be entitled to the costs of such proceedings or to any damages or other relief other than an order for the return of such goods or the payment of their value unless such seizure was made without reasonable or probable cause.
Protection of public officer
Nothing done by a public officer in the course of his duties shall be deemed to be an offence under this Act.
Provisions on this page are reproduced verbatim from official open data. See the attribution line.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated. Read the official text ↗
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).