Goods and Services Tax Act 2014 s 151
This legislation has been repealed. Do not cite it as law in force.
The Tribunal shall only make an award as to costs and expenses and shall have full power to determine by whom and to what extent the costs and expenses are to be paid— (a) against the appellant, if it is satisfied that he had conducted his case in a frivolous or vexatious manner; and (b) against any party to the appeal, if it is satisfied that in all circumstances of the case it would be unjust and inequitable not to do so.
Peruntukan yang berhubungan dengan kos dan perbelanjaan
Tribunal hendaklah hanya memberikan suatu award tentang kos dan perbelanjaan dan hendaklah mempunyai kuasa penuh untuk menentukan oleh siapa dan setakat mana kos dan perbelanjaan yang patut dibayar— (a) terhadap perayu, jika ia berpuas hati bahawa dia telah mengendalikan kesnya secara remeh atau menyusahkan; dan (b) terhadap mana-mana pihak kepada rayuan itu, jika ia berpuas hati bahawa dalam semua hal keadaan kes itu adalah tidak adil dan tidak saksama untuk tidak berbuat demikian.
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).