Sales Tax Act 1972 s 58
This legislation has been repealed. Do not cite it as law in force.
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.
Beban pembuktian
Jika dalam sesuatu pendakwaan berkenaan dengan apa-apa barang yang telah disita kerana tidak dibayar cukai jualan atau kerana apa-apa sebab pelucuthakan atau kerana menuntut sesuatu penalti di bawah Akta ini, timbul sesuatu pertikaian sama ada cukai jualan telah dibayar berkenaan dengan barang-barang itu atau sama ada apa-apa barang dikecualikan daripada cukai jualan maka dan dalam tiap-tiap hal itu beban pembuktian hendaklah terletak pada defendan dalam pendakwaan itu.
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).