Goods and Services Tax
91
(3) This section relating to the seizure of—
(a) any goods, document or thing shall apply to all the contents of any receptacle, package or conveyance in which the same are found and to any article used to conceal the same;
(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 same is drawn.
(4) Any goods of a perishable nature or any animals seized under this section may forthwith be sold and the proceeds of the sale held to abide the result of any prosecution or claim. List of goods, etc., seized 89. (1) Except as provided in subsection (2), where any seizure is made under this Part, the senior officer of goods and services tax or the officer of goods and services tax, as the case may be, shall prepare a list of the goods, document or thing seized and immediately deliver a copy signed by him to the occupier of the place or premises or the owner of the conveyance which has been searched or to any other person present at the place, premises or conveyance. (2) Where the place or premises are unoccupied, the officer shall, whenever possible, post a list of the goods or document seized conspicuously at the place or premises. Return or disposal of movable goods 90. (1) Where any movable goods has been seized under this Part, a senior officer of goods and services tax may, at his discretion—
(a) temporarily return the movable goods to the owner thereof or to the person from whose possession, custody or control it was seized, or to any person as the senior officer of goods and services tax may consider entitled thereto, subject to such terms and conditions as the senior officer of goods and services tax may impose, and, subject in