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← Sales Tax Act 2018

Sales Tax Act 2018 s 80

Sales Tax Act 2018 s 80

s 80 Goods liable to seizure liable to forfeiture

(1) All goods liable to seizure under the provisions of this Act shall be liable to forfeiture. (2) For the purposes of this section and of sections 71, 81, 82, 83 and 85, the word “goods” shall be deemed to include receptacles and conveyances. (3) All goods forfeited shall be delivered to a proper officer of sales tax and shall be disposed of in accordance with the directions of the Director General.

Malay text (authoritative)

Barang yang boleh disita boleh dilucuthakkan

(1) Semua barang yang boleh disita di bawah peruntukan Akta ini boleh dilucuthakkan. (2) Bagi maksud seksyen ini dan seksyen 71, 81, 82, 83 dan 85, perkataan “barang” hendaklah disifatkan sebagai termasuk bekas muatan dan pengangkut. (3) Semua barang yang dilucut hak hendaklah diserahkan kepada pegawai cukai jualan yang hak dan hendaklah dilupuskan mengikut arahan Ketua Pengarah.

Read this section in the full act → · Open Part XI →

Find Act 806 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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