Petroleum (Income Tax) Act 1967 s 64

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s 64 Recovery of penalties imposed under Part IX

(1) Special penalties imposed under subsection 52(1) or 53(1) shall be recoverable in the same way as fines imposed on conviction. (2) Any penalty imposed on any person under subsection 51(3) or 52(2) shall be collected as if it were part of the tax payable by that person, but shall not be treated as tax so payable for the purposes of any provision of this Act other than section 49. Jurisdiction of subordinate court 64 A. Notwithstanding any other written law, a subordinate court (as defined in the Third Schedule) shall have power to try any offence under this Act and on conviction to impose the full penalty therefor.

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Find Act 543 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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Petroleum (Income Tax) Act 1967, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part IX — Offences and penalties — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections