s 69 Seizure of goods, etc., the subject of an offence
(1) Any proper officer of sales tax may seize in any place either on land or in the territorial waters any of the following: (a) all goods, documents, articles or things in respect of which the proper officer of sales tax has reasonable cause to suspect that there has been committed any offence under this Act, any violation of any of the provisions of this Act, or any breach of any conditions subject to which a registration has been approved under sections 13 and 14; (b) any receptacle, package or conveyance in which the goods, documents, articles or things may have been found or which have been used in connection with the offence, violation or breach referred to in paragraph (a); and (c) any other goods, documents, articles or things which may reasonably be believed to have a bearing on the offence, violation or breach referred to in paragraph (a). (2) For the purpose of paragraph (1)(b)— (a) if the conveyance is a vessel, the vessel shall not exceed two hundred tonnes net of its registered tonnage; or (b) if the conveyance is an aircraft, the aircraft is other than an aircraft engaged in international carriage. (3) Whenever any goods, documents, articles, things, receptacles, packages or conveyances are seized under this Act, the proper officer of sales tax shall forthwith give notice in writing of the seizure and the grounds thereof to the owner of the goods, documents, articles, things, receptacles, packages or conveyances, if known, either by delivering the notice to him personally or by post at his place of abode. (4) The provision of this section relating to the seizure of— (a) any goods, documents, articles or things shall apply to all contents of any receptacles, packages or conveyances in which the goods, documents, articles or things are found, and to any article used to conceal the goods, documents, articles or things; and (b) any conveyance shall apply to the tackle, equipment and furnishings of the conveyance and if the conveyance is an animal vehicle, to any animal by which the conveyance is drawn.