This legislation has been repealed. Do not cite it as law in force.
s 11 Failure to comply with condition subject to which exemption or refund was granted
If—
(a) any goods in respect of which an order has been made under section 8 are subsequently disposed of contrary to any condition to which such exemption was made subject; or
(b) any person to whom an exemption has been granted or refund directed under this Part fails or ceases to comply with any condition subject to which such exemption was granted or refund directed, as the case may be,
then such sales tax shall be payable and any person found in possession of such goods, or the person to whom the exemption was granted, or refund has been directed, shall be jointly and severally liable to pay such sales tax.
Malay text (authoritative)
Tidak mematuhi syarat yang tertakluk kepadanya pengecualian atau pemulangan balik telah dibenarkan
Jika—
(a) apa-apa barang yang mengenainya suatu perintah telah dibuat di bawah seksyen 8 dilupuskan kemudiannya berlawanan dengan mana-mana syarat yang tertakluk kepadanya pengecualian itu telah dibenarkan; atau
(b) seseorang yang kepadanya telah dibenarkan pengecualian atau diarahkan pemulangan balik di bawah Bahagian ini tidak mematuhi atau berhenti mematuhi mana-mana syarat yang tertakluk kepadanya pengecualian telah dibenarkan atau pemulangan balik telah diarahkan, mengikut mana-mana yang berkenaan,
cukai jualan itu hendaklah kena dibayar dan mana-mana orang yang dijumpai memiliki barang-barang itu, atau orang yang kepadanya pengecualian itu telah diberikan, atau pemulangan balik telah diarahkan, hendaklah bersesama dan berasingan kena membayar cukai jualan itu.
Text as at 1 November 2012 (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).
