Service Tax Act 2018 s 45

s 45 Director General to declare customs ruling to be null, etc.

The Director General shall, by a notice, declare a customs ruling made under section 43 to be null, void and of no effect if the ruling has been obtained by the applicant referred to in section 42 by way of fraud, misrepresentation or falsification of facts.

Malay text (authoritative)

Ketua Pengarah hendaklah mengisytiharkan ketetapan kastam terbatal, dsb.

Ketua Pengarah hendaklah, melalui suatu notis, mengisytiharkan suatu ketetapan kastam yang dibuat di bawah seksyen 43 adalah terbatal, tidak sah dan tidak mempunyai kesan jika ketetapan itu telah didapatkan oleh pemohon yang disebut dalam seksyen 42 melalui fraud, salah nyataan atau pemalsuan fakta.

Read this section in the full act → · Open Part VII →

Find Act 807 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).

What to look at next

Service Tax Act 2018, full textChapter navigation and full text, so you can read this section in contextMalaysia legislation Malaysia Acts by type and yearGrouped by instrument type and year of enactment, so you can find others of the same kindBrowse by type and year Part VII — RULING — read this in contextThe surrounding text of the act in order, so you can see what comes before and afterChapters and sections