Labuan Business Activity Tax Act 1990 s 14
Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
(1) Tax due and payable may be recovered by the Government by civil proceedings as a debr due to the Government. (2) The Director-General and all authorized officers shall be deemed to be public otficers authorized by the Minister under subsection (1) of section 25 of the Government Proceedings Act 1956, in respect of all proceedings under this section. [Pt. IV-VI, S. 14-18] (3) An "authorized officer" means an official authorized by the Director-General for the purposes of this section.
Mendapatkan cukai melalui guaman
(1) Cukai yang genap masanya dan kena dibayar boleh didapatkan oleh Kerajaan melalui prosiding sivil sebagai suatu hutang yang genap masanya dibayar kepada Kerajaan. (2) Ketua Pengarah dan semua pegawai diberi kuasa hendaklah disifatkan sebagai pegawai awam yang diberi kuasa oleh Menteri di bawah subseksyen 25(1) Akta Prosiding Kerajaan 1956 [Akta 359], berkenaan dengan semua prosiding di bawah seksyen ini. (3) Seorang “pegawai diberi kuasa” ertinya seorang pegawai rasmi yang diberi kuasa oleh Ketua Pengarah bagi maksud seksyen ini.
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).