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Sales Tax Act 1972 s 11E

Sales Tax Act 1972 s 11E

This legislation has been repealed. Do not cite it as law in force.

s 11E Receiving of two customs rulings

Where an applicant receives two or more different customs rulings on the same subject matter, such rulings shall be treated as being null and void and such applicant shall immediately notify the Director General who shall, within thirty days from the date of notification, issue a new customs ruling.

Malay text (authoritative)

Penerimaan dua ketetapan kastam

Jika seseorang pemohon menerima dua atau lebih ketetapan kastam yang berbeza mengenai hal perkara yang sama, ketetapan itu hendaklah disifatkan sebagai batal dan tidak sah dan pemohon itu hendaklah dengan serta-merta memberitahu Ketua Pengarah yang hendaklah, dalam masa tiga puluh hari dari tarikh pemberitahuan itu, mengeluarkan suatu ketetapan kastam yang baru.

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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