Goods and Services Tax Act 2014 s 144
This legislation has been repealed. Do not cite it as law in force.
(1) The Tribunal shall make its decision without delay and where practicable, within sixty days from the first day the hearing before the Tribunal commences. (2) The Tribunal shall have the power— (a) to affirm the decision of the Director General; (b) to vary the decision of the Director General; or (c) to set aside the decision of the Director General and substitute for it a new decision. (3) The Tribunal shall give its reason for its decision in any appeal heard before it.
Keputusan
(1) Tribunal hendaklah membuat keputusannya tanpa kelengahan dan jika dapat dilaksanakan, dalam masa enam puluh hari daripada hari pertama bermulanya pendengaran di hadapan Tribunal. (2) Tribunal hendaklah mempunyai kuasa— (a) untuk mengesahkan keputusan Ketua Pengarah; (b) untuk mengubah keputusan Ketua Pengarah; atau (c) untuk mengetepikan keputusan Ketua Pengarah dan menggantikannya dengan keputusan yang baru. (3) Tribunal hendaklah memberikan alasan bagi keputusannya dalam mana-mana rayuan yang didengar di hadapannya.
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).