s 6 Power of Minister to fix the rates of excise duties
(1) The Minister may from time to time, by order published in the Gazette, fix excise duties to be levied and paid on— (a) any goods manufactured in Malaysia; or (b) any goods imported into Malaysia, and may prescribe the method according to which such duties shall be levied and paid. (2) Any order made under subsection (1) shall, at the next meeting of the Dewan Rakyat, be laid on the table of the Dewan Rakyat and shall, at the expiration of one hundred and twenty days from being so laid or of such extended period as the Dewan Rakyat may, by resolution direct, cease to have effect if and in so far as it is not confirmed by a resolution passed by the Dewan Rakyat within the said one hundred and twenty days or, if such period has been extended, within such extended period. (3) Where an order ceases to have effect in whole or in part as provided by subsection (2), then any duty levied in pursuance of such order or, as the case may be, of such part thereof as ceases to have effect shall, subject to subsection (4), be repayable to the person from whom such duty was levied. (4) Unless the Minister shall otherwise direct, no duty repayable under subsection (3) shall be repaid unless the person entitled to such repayment makes a claim therefor to the Director General within one year from the day on which the order ceases to have effect in whole or in part as provided by subsection (2). (5) Any such claim shall be made in writing and shall contain such particulars as the Director General may, by general or special order, require. (6) Without prejudice to any other remedy, any excise duty payable under this Act may be recovered by the Minister as a civil debt due to the Government.