Sales Tax Act 2018 s 82

s 82 Goods seized in respect of which there is no prosecution, or the proceeds of sale thereof, are forfeited if not claimed

(1) If there is 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 71(1)(c) shall be deemed to be forfeited at the expiration of thirty days from the date of the notice of the seizure of the goods is given under subsection 69(3) 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 71(1)(a) or (b); or (c) the goods are returned under paragraph paragraph 71(1)(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 the goods or the proceeds of sale of the goods are not liable to forfeiture may, personally or by his agent authorized in writing, give written notice to any senior officer of sales tax that he claims the same. (3) If there is a claim or a written application made within the period of thirty days referred to in subsection (1) and there is no prosecution with regard to the goods, the senior officer of sales tax shall, on the expiration of the period of thirty days, refer the claim or the application to the Director General. (4) Upon reference by the senior officer of sales tax under subsection (3), the Director General may direct such senior officer of sales tax— (a) to release such goods or the proceeds of sale of such goods or the security furnished under paragraph 71(1)(a) or subsection 71(2); or (b) by information in the prescribed form, to refer the matter to a Sessions Court Judge for a decision. (5) 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— (a) shall order the goods or the proceeds of sale of the goods or the amount secured under paragraph 71(1)(a) or subsection 71(2) to be forfeited; or (b) 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 71(1)(a) or subsection 71(2). (6) In any proceedings under subsection (6), section 83 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 the goods 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

(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 71(1)(c) hendaklah disifatkan sebagai terlucut hak apabila habis tempoh tiga puluh hari dari tarikh notis penyitaan barang itu diberikan di bawah subseksyen 69(3) 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 71(1)(a) atau (b); atau (c) barang itu dipulangkan di bawah perenggan 71(1)(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 ke diri atau melalui ejennya yang diberi kuasa secara bertulis, memberikan notis bertulis kepada mana-mana pegawai kanan cukai jualan bahawa dia menuntut barang atau hasil jualan barang itu. (3) Jika terdapat suatu tuntutan atau permohonan bertulis yang dibuat dalam tempoh tiga puluh hari yang disebut dalam subseksyen (1) dan tiada pendakwaan berkenaan dengan barang itu, pegawai kanan cukai jualan hendaklah, apabila habis tempoh tiga puluh hari itu, merujukkan tuntutan atau permohonan itu kepada Ketua Pengarah. (4) Apabila dirujuk oleh pegawai kanan cukai jualan di bawah subseksyen (3), Ketua Pengarah boleh mengarahkan pegawai kanan cukai jualan itu— (a) untuk melepaskan barang itu atau hasil jualan barang itu atau jaminan yang dikemukakan di bawah perenggan 71(1)(a) atau subseksyen 71(2); atau (b) melalui maklumat dalam borang yang ditetapkan, untuk merujukkan perkara itu kepada Hakim Mahkamah Sesyen bagi suatu keputusan. (5) Mahkamah Sesyen hendaklah mengeluarkan suatu saman yang 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 atau telah digunakan dalam pelakuan kesalahan— (a) hendaklah memerintahkan barang itu atau hasil jualan barang itu atau amaun yang dijamin di bawah perenggan 71(1)(a) atau subseksyen 71(2) dilucuthakkan; atau (b) jika tiada bukti sedemikian, boleh memerintahkan pelepasan barang itu atau hasil jualan barang itu atau jaminan yang dikemukakan di bawah perenggan 71(1)(a) atau subseksyen 71(2). (6) Dalam mana-mana prosiding di bawah subseksyen (6), seksyen 83 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 merupakan tertuduh dalam suatu pendakwaan di bawah Akta ini.

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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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