Sales Tax Act 1972 s 11D

This legislation has been repealed. Do not cite it as law in force.

s 11D Director General to declare rulings to be null, etc.

The Director General shall by a notice declare a customs ruling made under section 11B to be null, void and of no effect if the ruling has been obtained by the applicant by way of fraud, misrepresentation or falsification of facts.

Malay text (authoritative)

Ketua Pengarah mengisytiharkan ketetapan sebagai batal, dsb.

Ketua Pengarah hendaklah melalui notis mengisytiharkan sesuatu ketetapan kastam yang dibuat di bawah seksyen 11B sebagai batal, tidak sah dan tiada kesan jika ketetapan itu telah diperoleh oleh pemohon secara fraud, salah nyataan atau pemalsuan fakta.

Read this section in the full act → · Open Part IVA →

Find Act 64 on lom.agc.gov.my ↗

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).

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