Goods and Services Tax Act 2014 s 118

This legislation has been repealed. Do not cite it as law in force.

s 118 Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed within one month

(1) If there be no prosecution with regard to any goods seized under this Act, the goods or the proceeds of sale of the goods which are held pursuant to paragraph 86(1)(c) shall be taken and deemed to be forfeited at the expiration of one calendar month from the date of seizure of the goods unless, before the expiration— (a) a claim to the goods or the proceeds of sale of the goods is made under subsection (2); (b) a written application is made for the return of the goods under paragraph 86(1)(a) or (b); or (c) the goods are returned under paragraph (a) or (b). (2) Any person asserting that he is the owner of the goods or the proceeds of sale of the goods, as the case may be, and that they are not liable to forfeiture may, personally or by his agent authorized in writing, give written notice to any senior officer of goods and services tax that he claims the same. (3) On the expiration of the period mentioned in subsection (1), or, if a decision is made earlier that there be no prosecution with regard to the goods, on the making of the decision the senior officer of goods and services tax shall, if the goods or the proceeds of sale of the goods are not taken and deemed to be forfeited under the subsection, refer the claim to the Director General who may direct that the goods or the proceeds of sale of the goods or the security furnished under paragraph 86(1)(a) or (b), as the case may be, be released or may direct the senior officer, in the form and manner as the Director General may determine to refer the matter to a Sessions Court. (4) The Sessions Court shall issue a summons requiring the person asserting that he is the owner of the goods or the proceeds of sale of the goods, and the person from whom the goods were seized, to appear before him, and upon their appearance or default to appear, due service of the summons being proved, the Sessions Court shall proceed to the examination of the matter, and upon proof that an offence against this Act has been committed and that the goods were the subject matter, or were used in the commission of the offence, shall order the goods or the proceeds of sale of the goods or the amount secured under paragraph 86(1)(a) or (b), as the case may be, to be forfeited, or in the absence of such proof, may order the release of the goods or the proceeds of sale of the goods or the security furnished under paragraph 86(1)(a) or (b), as the case may be. (5) In any proceedings under subsection (4), section 102 shall apply to the person asserting that he is the owner of the goods or the proceeds of sale of the goods and to the person from whom they were seized as if the owner or person had been the accused in a prosecution under this Act.

Malay text (authoritative)

Barang yang disita yang berkenaan dengannya tiada pendakwaan, atau hasil jualannya, terlucut hak jika tidak dituntut dalam masa satu bulan

(1) Jika tiada pendakwaan dibuat berhubung dengan apa-apa barang yang disita di bawah Akta ini, barang itu atau hasil jualan barang itu yang dipegang menurut perenggan 86(1)(c) hendaklah diambil dan disifatkan sebagai dilucuthakkan apabila habis tempoh satu bulan kalendar dari tarikh penyitaan barang itu melainkan jika, sebelum habis tempoh itu— (a) suatu tuntutan ke atas barang itu atau hasil jualan barang itu dibuat di bawah subseksyen (2); (b) suatu permohonan bertulis dibuat bagi pemulangan barang itu di bawah perenggan 86(1)(a) atau (b); atau (c) barang itu dipulangkan di bawah perenggan (a) atau (b). (2) Mana-mana orang yang menegaskan bahawa dia ialah pemunya barang itu atau hasil jualan barang itu, mengikut mana-mana yang berkenaan, dan bahawa barang atau hasil jualan barang itu tidak boleh dilucuthakkan boleh, secara kediri atau melalui ejennya yang diberi kuasa secara bertulis, memberikan notis bertulis kepada mana-mana pegawai kanan cukai barang dan perkhidmatan bahawa dia menuntut barang atau hasil jualan barang itu. (3) Apabila habisnya tempoh yang disebut dalam subseksyen (1), atau, jika suatu keputusan dibuat lebih awal bahawa tiada pendakwaan berkenaan dengan barang itu, ketika membuat keputusan itu pegawai kanan cukai barang dan perkhidmatan hendaklah, jika barang itu atau hasil jualan barang itu tidak diambil dan disifatkan sebagai dilucuthakkan di bawah subseksyen itu, merujukkan tuntutan itu kepada Ketua Pengarah yang boleh mengarahkan supaya barang itu atau hasil jualan barang itu atau jaminan yang dikemukakan di bawah perenggan 86(1)(a) atau (b), mengikut mana-mana yang berkenaan, dilepaskan atau boleh mengarahkan pegawai kanan itu, mengikut bentuk dan cara sebagaimana yang ditentukan oleh Ketua Pengarah untuk merujukkan perkara itu kepada Mahkamah Sesyen. (4) Mahkamah Sesyen hendaklah mengeluarkan suatu saman menghendaki orang yang menegaskan bahawa dia ialah pemunya barang itu atau hasil jualan barang itu, dan orang yang daripadanya barang itu disita, supaya hadir di hadapannya, dan apabila mereka hadir atau ingkar untuk hadir, selepas penyampaian sewajarnya saman itu dibuktikan, Mahkamah Sesyen hendaklah meneruskan pemeriksaan mengenai perkara itu, dan apabila ada bukti bahawa suatu kesalahan terhadap Akta ini telah dilakukan dan bahawa barang itu merupakan hal perkara itu, atau digunakan dalam pelakuan kesalahan itu, hendaklah memerintahkan barang itu atau hasil jualan barang itu atau amaun yang dijamin di bawah perenggan 86(1)(a) atau (b), mengikut mana-mana yang berkenaan, untuk dilucuthakkan, atau jika tiada bukti sedemikian, boleh memerintahkan pelepasan barang itu atau hasil jualan barang itu atau jaminan yang dikemukakan di bawah perenggan 86(1)(a) atau (b), mengikut mana-mana yang berkenaan. (5) Dalam mana-mana prosiding di bawah subseksyen (4), seksyen 102 hendaklah terpakai bagi orang yang menegaskan bahawa dia ialah pemunya barang itu atau hasil jualan barang itu dan bagi orang yang daripadanya barang itu disita seolah-olah pemunya atau orang itu ialah tertuduh dalam suatu pendakwaan di bawah Akta ini.

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Find Act 762 on lom.agc.gov.my ↗

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).

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