Goods and Services Tax Act 2014 s 141
This legislation has been repealed. Do not cite it as law in force.
s 141 Representation at hearing
Subject to section 170, for the purposes of an appeal—
(a) any party to the appeal may conduct his case himself or may be represented by any person whom he may appoint for that purpose; and
(b) the Director General may be represented at any hearing by an authorized officer appointed by him.
Malay text (authoritative)
Perwakilan semasa pendengaran
Tertakluk kepada seksyen 170, bagi maksud suatu rayuan—
(a) mana-mana pihak kepada rayuan itu boleh mengendalikan kesnya sendiri atau boleh diwakili oleh mana-mana orang yang boleh dilantik olehnya bagi maksud itu; dan
(b) Ketua Pengarah boleh diwakili pada mana-mana pendengaran oleh seorang pegawai yang diberi kuasa yang dilantik olehnya.
Read this section in the full act → · Open Part XIII →
Find Act 762 on lom.agc.gov.my ↗
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).