This legislation has been repealed. Do not cite it as law in force.
s 117 Court to order disposal of goods seized
(1) An order for the forfeiture or for the release of anything liable to forfeiture under this Act shall be made by the court before which the prosecution with regard thereto has been held, and an order for the forfeiture of goods shall be made if it is proved to the satisfaction of the court that an offence under 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 the offence.
(2) The amount secured under paragraph 86(1)(a) or (b) or the amount realized by sale under paragraph 86(1)(c) shall be forfeited by the court if it is proved to the satisfaction of the court that an offence under this Act has been committed and that the movable goods in respect of which the amount was secured or realized by sale, as the case may be, was the subject matter of or was used in the commission of the offence notwithstanding that no person may have been convicted of the offence.
(3) All goods forfeited shall be delivered to an officer of goods and services tax and shall be disposed of in accordance with the directions of the Director General and any revenue collected to be paid into the Federal Consolidated Fund.
Malay text (authoritative)
Mahkamah hendaklah memerintahkan pelupusan barang yang disita
(1) Suatu perintah bagi pelucuthakan atau bagi melepaskan apa-apa jua yang boleh dilucuthakkan di bawah Akta ini hendaklah dibuat oleh mahkamah yang di hadapannya pendakwaan berhubung dengannya telah diadakan, dan suatu perintah bagi melucuthakkan barang itu hendaklah dibuat jika dibuktikan dengan memuaskan hati mahkamah bahawa suatu kesalahan di bawah Akta ini telah dilakukan, dan bahawa barang itu merupakan hal perkara atau telah digunakan dalam pelakuan kesalahan itu walaupun tiada seorang pun telah disabitkan atas kesalahan itu.
(2) Amaun yang dijamin di bawah perenggan 86(1)(a) atau (b) atau amaun yang diperoleh melalui jualan di bawah perenggan 86(1)(c) hendaklah dilucuthakkan oleh mahkamah jika dibuktikan dengan memuaskan hati mahkamah bahawa suatu kesalahan di bawah Akta ini telah dilakukan dan bahawa barang boleh alih yang berkenaan dengannya amaun itu telah dijamin atau diperoleh melalui jualan, mengikut mana-mana yang berkenaan, ialah hal perkara atau telah digunakan dalam pelakuan kesalahan itu walaupun tiada seorang pun telah disabitkan atas kesalahan itu.
(3) Semua barang yang dilucuthakkan hendaklah diserahkan kepada pegawai cukai barang dan perkhidmatan dan hendaklah dilupuskan mengikut arahan Ketua Pengarah dan apa-apa hasil yang dikutip hendaklah dibayar ke dalam Kumpulan Wang Disatukan Persekutuan.
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).
