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← Sales Tax Act 1972

Sales Tax Act 1972 s 68

Sales Tax Act 1972 s 68

This legislation has been repealed. Do not cite it as law in force.

s 68 Disputes and appeals

(1) Where any person disputes the decision of a proper officer acting in the course of duty under section 3 he may appeal therefrom to the Director General, whose decision on such dispute shall, subject to subsection (2), be final. (2) Any person aggrieved by a decision of the Director General may, except in any matter relating to compound or subsection 55(3), within thirty days of being notified of such decision in writing, appeal to the Customs Appeal Tribunal whose decision shall be final. (3) All provisions relating to the Customs Appeal Tribunal shall be applicable to this Act.

Malay text (authoritative)

Pertikaian dan rayuan

(1) Jika seseorang mempertikaikan keputusan seseorang pegawai yang hak yang bertindak semasa menjalankan kewajipan di bawah seksyen 3 dia boleh merayu terhadap keputusan itu kepada Ketua Pengarah dan, tertakluk kepada subseksyen (2), keputusan Ketua Pengarah mengenai pertikaian itu adalah muktamad. (2) Mana-mana orang yang terkilan dengan keputusan Ketua Pengarah boleh, kecuali dalam apa-apa perkara yang berhubungan dengan kompaun atau subseksyen 55(3), dalam masa tiga puluh hari diberitahu mengenai keputusan itu secara bertulis, merayu kepada Tribunal Rayuan Kastam yang keputusannya adalah muktamad. (3) Semua peruntukan yang berhubungan dengan Tribunal Rayuan Kastam hendaklah terpakai bagi Akta ini.

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

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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