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← Goods and Services Tax Act 2014

Goods and Services Tax Act 2014 s 142

Goods and Services Tax Act 2014 s 142

This legislation has been repealed. Do not cite it as law in force.

s 142 Evidence

(1) Any proceedings before the Tribunal shall be conducted without regard to formality and technicality and the Tribunal may— (a) procure and receive evidence on oath or affirmation, whether written or oral, and examine any person as a witness, as the Tribunal thinks necessary to procure, receive or examine; (b) require the production before it of books, papers, documents, records and things; (c) administer the oath, affirmation or statutory declaration, as the case may require; (d) seek and receive such other evidence and make such other inquiries as it thinks fit; (e) summon the parties to the proceedings or any other person to attend before it to give evidence or to produce any document, record or other thing in his possession or otherwise to assist the Tribunal in its deliberations; (f) receive expert evidence; and (g) generally direct and do all such things as may be necessary or expedient for the expeditious determination of the claims. (2) A summons issued under this section shall be served and enforced as if it were a summons issued by a Sessions Court.

Malay text (authoritative)

Keterangan

(1) Apa-apa prosiding di hadapan Tribunal hendaklah dikendalikan tanpa mengambil kira formaliti dan perkara teknikal dan Tribunal boleh— (a) mendapatkan dan menerima keterangan secara bersumpah atau pengakuan, sama ada bertulis atau lisan, dan memeriksa mana-mana orang sebagai saksi, sebagaimana yang difikirkan oleh Tribunal perlu untuk didapatkan, diterima atau diperiksa; (b) menghendaki pengemukaan buku, kertas, dokumen, rekod dan benda di hadapannya; (c) mengendalikan sumpah, pengakuan atau akuan berkanun, mengikut kehendak keadaan; (d) mendapatkan dan menerima apa-apa keterangan yang lain dan membuat apa-apa siasatan yang lain sebagaimana yang difikirkannya patut; (e) memanggil pihak kepada prosiding itu atau mana-mana orang lain supaya hadir di hadapannya untuk memberikan keterangan atau untuk mengemukakan apa-apa dokumen, rekod atau benda lain yang dalam milikannya atau selainnya untuk membantu Tribunal dalam pertimbangtelitiannya; (f) menerima keterangan pakar; dan (g) secara amnya mengarahkan dan melakukan segala perkara yang perlu atau suai manfaat bagi mempercepat penentuan tuntutan itu. (2) Suatu saman yang dikeluarkan di bawah seksyen ini hendaklah disampaikan dan dikuatkuasakan seolah-olah ia suatu saman yang dikeluarkan oleh Mahkamah Sesyen.

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).

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