This legislation has been repealed. Do not cite it as law in force.
s 51A Obligation of secrecy
(1) Except as provided under section 52, the name and address of an informer and the substance of the information received from an informer shall be kept secret and shall not be disclosed by any proper officer or any person who in the ordinary course of his duties comes into possession of or has control of or access to such information to any person except the designated officer of sales tax authorized by the Director General.
(2) Any person who fails to comply with subsection (1) shall be guilty of an offence against this Act and shall be liable to a fine not exceeding ten thousand ringgit or to imprisonment for a term not exceeding five years or to both.
Malay text (authoritative)
Obligasi kerahsiaan
(1) Kecuali sebagaimana yang diperuntukkan di bawah seksyen 52, nama dan alamat seseorang pemberi maklumat dan isi maklumat yang diterima daripada seseorang pemberi maklumat hendaklah dirahsiakan dan tidak boleh didedahkan oleh mana-mana pegawai yang hak atau mana-mana orang yang dalam penjalanan biasa tugasnya memperoleh atau mengawal atau mendapat akses kepada maklumat itu kepada mana-mana orang kecuali pegawai cukai jualan ditetapkan yang diberi kuasa oleh Ketua Pengarah.
(2) Mana-mana orang yang tidak mematuhi subseksyen (1) adalah melakukan suatu kesalahan terhadap Akta ini dan boleh didenda tidak melebihi sepuluh ribu ringgit atau dipenjarakan selama tempoh tidak melebihi lima tahun atau kedua-duanya.
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).
