This legislation has been repealed. Do not cite it as law in force.
s 35 Senior officers of sales tax may take samples
(1) Any senior officer of sales tax may at any time, if his duties so require, take samples of any goods to ascertain whether they are
goods of a description liable to sales tax, or to ascertain the sales tax payable on such goods, or for such other purposes as he may deem necessary, and such samples may be disposed of in such manner as he may direct.
(2) No payment shall be made for any sample taken under subsection (1), but the proper officer shall give a receipt of any such sample.
Malay text (authoritative)
Pegawai kanan cukai jualan boleh mengambil contoh
(1) Mana-mana pegawai kanan cukai jualan boleh pada bila-bila masa, jika kewajipannya memerlukan sedemikian, mengambil contoh apa-apa barang bagi menentukan sama ada ia merupakan barang-barang daripada perihalan yang boleh dikenakan cukai jualan, atau bagi menentukan cukai jualan yang kena dibayar atas barang-barang itu, atau bagi apa-apa maksud lain sebagaimana yang difikirkannya perlu, dan
contoh itu boleh dilupuskan mengikut apa-apa cara sebagaimana yang diarahkan olehnya.
(2) Tiada apa-apa pembayaran boleh dilakukan bagi apa-apa contoh yang diambil di bawah subseksyen (1), tetapi pegawai yang hak hendaklah memberikan suatu resit bagi mana-mana contoh 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).
