This legislation has been repealed. Do not cite it as law in force.
s 55 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.
Malay text (authoritative)
Barang-barang yang disita jika tiada apa-apa pendakwaan berkenaan dengannya disifatkan dilucuthakkan jika tidak dituntut dalam tempoh satu bulan
(1) Jika tiada pendakwaan dimulakan berkenaan dengan barangbarang yang disita di bawah Akta ini, barang-barang itu hendaklah disifatkan dilucuthakkan apabila tamat satu bulan kalendar dari tarikh penyitaannya melainkan jika tuntutan terhadapnya dibuat sebelum tarikh itu mengikut cara yang dinyatakan kemudian daripada ini.
(2) Mana-mana orang yang menegaskan bahawa dia ialah pemunya barang-barang itu dan bahawa barang-barang itu tidak boleh dilucuthakkan boleh memberi notis dengan bertulis, sama ada sendirinya atau melalui ejennya yang diberi kuasa dengan bertulis bagi maksud itu, kepada pegawai kanan cukai jualan bahawa dia menuntut barang-barang itu.
(3) Apabila menerima notis itu pegawai kanan cukai jualan hendaklah merujukkan tuntutan itu kepada Ketua Pengarah dan Ketua Pengarah boleh mengarahkan supaya barang-barang itu dilepaskan atau boleh mengarahkan mana-mana pegawai kanan cukai jualan, melalui maklumat dalam bentuk yang ditetapkan, supaya merujukkan perkara itu kepada Hakim Mahkamah Sesyen untuk keputusannya.
(4) Hakim Mahkamah Sesyen hendaklah mengeluarkan suatu saman yang menghendaki orang yang menegaskan bahawa dia ialah pemunya barang-barang itu dan orang yang daripadanya barang-barang itu telah disita supaya hadir di hadapannya dan apabila mereka hadir atau tidak hadir manakala saman itu dibuktikan sebagai telah disampaikan dengan sempurnanya, Hakim Mahkamah Sesyen hendaklah menjalankan pemeriksaan mengenai perkara itu dan apabila dibuktikan bahawa suatu kesalahan terhadap Akta ini telah dilakukan dan bahawa barang-barang itu merupakan hal perkara, atau telah digunakan dalam melakukan kesalahan itu, dia hendaklah memerintahkan supaya barang-barang itu dilucuthakkan, atau jika tiada bukti sedemikian, dia boleh memerintahkan supaya barang-barang itu dilepaskan.
(5) Dalam sesuatu prosiding di bawah subseksyen (4), seksyen ini, seksyen 58 hendaklah terpakai bagi orang yang menegaskan bahawa dia ialah pemunya barang-barang itu dan bagi orang yang daripadanya barang-barang itu telah disita seolah-olah pemunya atau orang itu ialah defendan dalam suatu pendakwaan di bawah Akta ini.
Text as at 1 November 2012 (LOM reprint); amendments made after that date may not be incorporated.
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).
