Sales Tax Act 2018 s 46

s 46 Director General to declare customs rulings to be null, etc.

The Director General shall, by a notice, declare a customs ruling made under section 44 to be null, void and of no effect if the ruling has been obtained by the applicant referred to in section 43 by way of fraud, misrepresentation or falsification of facts.

Malay text (authoritative)

Ketua Pengarah hendaklah mengisytiharkan ketetapan kastam adalah terbatal, dsb.

Ketua Pengarah hendaklah, melalui suatu notis, mengisytiharkan suatu ketetapan kastam yang dibuat di bawah seksyen 44 adalah terbatal, tidak sah dan tidak mempunyai kesan jika ketetapan itu telah didapatkan oleh pemohon yang disebut dalam seksyen 43 melalui fraud, salah nyataan atau pemalsuan fakta.

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Find Act 806 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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