Real Property Gains Tax Act 1976 s 45

s 45 Delegation of Director General’s functions

(1) Any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 57) may be exercised by a Deputy Director General appointed under the law relating to income tax. (2) The Director of Inland Revenue, Sabah, appointed under the law relating to income tax, and the Director of Inland Revenue, Sarawak, similarly appointed, may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 57). (3) The Assistant Directors General of Inland Revenue appointed under the law relating to income tax may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under sections 46 and 57). (4) Senior Assistant and Assistant Directors of Inland Revenue appointed under the law relating to income tax may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under sections 46 and 57). (5) Any public officer or an employee of the Inland Revenue Board of Malaysia who is authorized under subsection 136(5) of the Income Tax Act 1967, to exercise or assist in exercising any function of the Director General under that Act shall be deemed to be an officer authorized to exercise or assist in exercising any function of the Director General under this Act which is exercisable under subsection (4) by a Senior Assistant Director or Assistant Director. (6) Where a public officer or an employee of the Inland Revenue Board of Malaysia exercises under this Act any of the Director General’s functions by virtue of any provision of subsections (1) to (5), he shall do so subject to the general supervision, direction and control of the Director General. (7) The delegation by or under any provision of subsections (1) to (5) of the exercise of any function of the Director General shall not prevent the exercise of that function by the Director General himself. (8) References in this Act to the Director General shall be construed, in relation to any case where a public officer or an employee of the Inland Revenue Board of Malaysia is authorized or deemed to have been authorized by any provision of subsections (1) to (5) to exercise the functions of the Director General, as including references to that officer or employee.

Malay text (authoritative)

Perwakilan fungsi Ketua Pengarah

(1) Apa-apa fungsi Ketua Pengarah di bawah Akta ini (yang bukan suatu fungsi yang kena dijalankan menurut perintah berkanun atau yang bukan suatu fungsi yang kena dijalankan di bawah seksyen 57) boleh dijalankan oleh seorang Timbalan Ketua Pengarah yang dilantik di bawah undang-undang berhubungan dengan cukai pendapatan. (2) Mana-mana pegawai yang dilantik di bawah undang-undang yang berhubungan dengan cukai pendapatan boleh menjalankan apa-apa fungsi Ketua Pengarah di bawah Akta ini (yang bukan suatu fungsi yang kena dijalankan menurut perintah berkanun atau bukan suatu fungsi yang kena dijalankan di bawah seksyen 46 dan 57). (3) (Dipotong oleh Akta 644). (4) (Dipotong oleh Akta 644). (5) Seseorang pegawai awam atau pekerja Lembaga Hasil Dalam Negeri Malaysia yang diberi kuasa di bawah subseksyen 136(5) Akta Cukai Pendapatan 1967, menjalankan atau membantu pada menjalankan apa-apa fungsi Ketua Pengarah di bawah Akta itu hendaklah disifatkan sebagai seorang pegawai yang diberi kuasa menjalankan atau membantu menjalankan apa-apa fungsi Ketua Pengarah di bawah Akta ini yang boleh dijalankan pegawai yang dilantik di bawah subseksyen (2). (6) Jika seseorang pegawai awam atau pekerja Lembaga Hasil dalam Negeri Malaysia menjalankan di bawah Akta ini mana-mana daripada fungsi Ketua Pengarah menurut peruntukan subseksyen (1) hingga (5) dia hendaklah berbuat demikian tertakluk pada penyeliaan, arahan dan kawalan am Ketua Pengarah. (7) Perwakilan yang diberi oleh atau di bawah mana-mana peruntukan subseksyen (1) hingga (5) tentang menjalankan apa-apa fungsi Ketua Pengarah tidaklah menghalang fungsi itu daripada dijalankan oleh Ketua Pengarah sendiri. (8) Sebutan dalam Akta ini mengenai Ketua Pengarah hendaklah ditafsirkan, berhubung dengan sesuatu hal yang mana seorang pegawai awam atau pekerja Lembaga Hasil Dalam Negeri Malaysia diberi kuasa atau disifatkan sebagai telah diberi kuasa oleh mana-mana peruntukan subseksyen (1) hingga (5) menjalankan fungsi Ketua Pengarah, sebagai termasuk sebutan mengenai pegawai itu atau pekerja itu.

Read this section in the full act →

Find Act 169 on lom.agc.gov.my ↗

Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.

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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