s 23 Removal of dutiable goods from licensed premises
(1) No dutiable goods shall be removed from— (a) any distillery, brewery or other place of manufacture specified in a licence issued under section 20; (b) a public excise warehouse established under section 24; (c) any licensed warehouse; or (d) any other place under excise control, except in accordance with a permit in the prescribed form approved by the proper officer or in accordance with regulations made under section 85. (2) If it appears at any time that in any place or warehouse referred to in subsection (1) there is a deficiency in any lot, consignment or package of dutiable goods which ought to be found therein, the licensee of such place or warehouse shall, in the absence of proof to the contrary, be presumed to have illegally removed such goods and shall, without prejudice to any proceedings under this Act, be liable to pay forthwith to the proper officer the duty leviable on the goods found deficient: Provided that if it is shown to the satisfaction of the Director General that such deficiency has been caused by unavoidable leakage, breakage or other accident, or by evaporation, the Director General may remit the whole or any part of the duty leviable on the goods found deficient. Liquidator of company to give notice of winding up and set aside duty 23 A. (1) Where an effective resolution is passed or an order is made for the winding up of a company to which a licence under this Act is issued or which is an importer, the liquidator of the company shall give notice thereof to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the company set aside such sum out of the assets as appears to the Director General to be sufficient to provide for any excise duty that is or will thereafter become payable in respect of the company, and shall pay such excise duty. (2) A liquidator of any such company who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for payment of the excise duty as required by that subsection shall be personally liable for any excise duty that is or becomes payable as aforesaid. (2A) Any liquidator of a company who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit. (3) Where two or more persons are appointed liquidators or are required by law to carry out the winding up of any such company, subject to a right of contribution between themselves as in cases of contract, the obligations and liabilities attaching to a liquidator under this section shall attach to all such persons jointly and severally.