s 45 Amendment of section 30
The principal Act is amended by substituting for section 30 the following new section 30: “Payment of sales tax short paid or erroneously refunded 30. (1) Where— (a) the whole or any part of sales tax or other moneys payable under this Act has not been paid; or (b) the whole or any part of any sales tax or other moneys, after having been paid, has been erroneously refunded, then, provided a demand is made within three years from the date on which such sales tax or other moneys were payable, or deficient sales tax or other moneys were paid, or the refund was made, as the case may be, the person liable to pay such sales tax or other moneys or the person to whom such refund has erroneously been made, as the case may be, shall pay the deficiency or repay the amount paid to him in excess, and without prejudice to any other remedy for the recovery of the amount due, any goods belonging to such person which may be in Excise or Customs control or at a place or places specified in the licence issued under section 13 may be seized until such sales tax or deficiency be paid or the refund be repaid, as the case may be. (2) Should the sales tax or other moneys or deficiency, or the refund to be repaid remain unpaid, as the case may be, the Director General may after giving not less than 30 days’ notice in writing to the owner or his agent (if the name and address of such owner or agent is known to him) or after due notice in the Gazette (if the name and address of such owner or agent is not known to him) sell such goods. (3) The proceeds of the sale of any such goods shall be applied to the payment of the sales tax and other moneys or recovery of the amount due or other charges which may be due in respect of selling off such goods, and the surplus if any, shall be paid to the owner of such goods and if the owner cannot be found within one month of the sale, such surplus shall be paid to the Consolidated Fund. (4) If at the sale of any such goods no sufficient bid is forthcoming to defray the sales tax, any other moneys payable or deficient sales tax or other moneys were paid or the refund was made, as the case may be, the goods shall be forfeited to the Government and shall be disposed of in such manner as the Director General may direct. (5) Every auction sales shall under this section be conducted by or in the presence of a senior officer of sales tax.”.