Inland Revenue Board of Malaysia Act 1995 s 30
s 30 Proceedings conducted by officers of the Board
(1) Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Second Schedule or any subsidiary legislation made under any of those Acts may with the consent of the Public Prosecutor, be conducted by an officer of the Board who is authorized to conduct such proceedings by the Director General.
(2) Notwithstanding the provisions of any written law, a legal officer as defined in the Government Proceedings Act 1956 [Act 359] or a legal officer of the Board who has been admitted as an advocate and solicitor under the Legal Profession Act 1976 [Act 166] may appear in any civil proceedings involving the Board or any person holding any of the offices specified in the Third Schedule in the performance of his functions under any written law so specified,
Laws of Malaysia Act 533 and may make and do all acts and applications in respect of such proceedings on behalf of the Board or such person, as the case may be.
Malay text (authoritative)
Prosiding dikendalikan oleh pegawai Lembaga
(1) Prosiding berkenaan dengan mana-mana kesalahan di bawah Akta ini atau mana-mana peraturan-peraturan yang dibuat di bawahnya atau mana-mana Akta yang dinyatakan dalam Jadual Kedua atau mana-mana perundangan subsidiari yang dibuat di bawah mana-mana Akta itu boleh dengan keizinan Pendakwa Raya dikendalikan oleh pegawai Lembaga yang diberi kuasa untuk mengendalikan prosiding itu oleh Ketua Pengarah.
(2) Walau apa pun peruntukan mana-mana undang-undang bertulis, pegawai undang-undang sebagaimana yang ditakrifkan dalam Akta Prosiding Kerajaan 1956 [Akta 359] atau pegawai undangundang Lembaga yang telah diterima masuk sebagai peguam bela dan peguam cara di bawah Akta Profesion Undang-Undang 1976 [Akta 166] boleh hadir dalam mana-mana prosiding sivil yang melibatkan Lembaga atau mana-mana orang yang memegang apa-apa jawatan yang dinyatakan dalam Jadual Ketiga dalam pelaksanaan fungsinya di bawah mana-mana undang-undang bertulis yang dinyatakan sedemikian, dan boleh membuat dan melakukan segala
tindakan dan permohonan berkenaan dengan prosiding itu bagi pihak Lembaga atau orang itu, mengikut mana-mana yang berkenaan.
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Find Act 533 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).
