Sales Tax Act 1972 s 59A
This legislation has been repealed. Do not cite it as law in force.
Where any person is found guilty of an offence under section 43 or 43A, the court before which that person is found guilty shall order that person to pay to the Director General the amount of sales tax due and payable, or any penalty payable under this Act, if any, as certified by the Director General and such sales tax or penalty shall be recoverable in the same manner as a fine as provided under section 283 of the Criminal Procedure Code [Act 593].
Perintah mahkamah
Jika mana-mana orang didapati bersalah atas suatu kesalahan di bawah seksyen 43 atau 43A, mahkamah yang mendapati orang itu bersalah hendaklah memerintahkan orang itu membayar kepada Ketua Pengarah amaun cukai jualan yang genap masanya dan kena dibayar, atau apa-apa penalti yang kena dibayar di bawah Akta ini, jika ada, sebagaimana yang diperakui oleh Ketua Pengarah dan cukai jualan atau penalti itu hendaklah boleh didapatkan dengan cara yang sama seperti suatu denda sebagaimana yang diperuntukkan di bawah seksyen 283 Kanun Tatacara Jenayah [Akta 593].
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).