s 23 Assessment of departure levy at amount greater than appropriate
(1) Where—
(a) the Director General makes an assessment under paragraph 22(1)(b) or (c);
(b) the departure levy assessed has been paid but no return has been furnished for the period to which the assessment relates; and
(c) the registered person fails to furnish a return for any subsequent period,
the Director General may, as he deems fit, assess the amount of the departure levy greater than that which otherwise would have been considered to be appropriate.
(2) Where it appears to the Director General that the amount which ought to have been assessed in the assessment under subsection (1) exceeds the amount which was so assessed, the Director General may under the same provisions as that assessment was made and within the period during which that assessment could have been made, make a supplementary assessment and shall notify the registered person in writing accordingly.
Malay text (authoritative)
Taksiran levi pelepasan pada amaun yang lebih tinggi daripada yang sewajarnya
(1) Jika—
(a) Ketua Pengarah membuat suatu taksiran di bawah perenggan 22(1)(b) atau (c);
(b) levi pelepasan yang ditaksir itu telah dibayar tetapi tiada penyata telah dikemukakan bagi tempoh yang berhubungan dengan taksiran itu; dan
(c) orang berdaftar tidak mengemukakan suatu penyata bagi apa-apa tempoh berikutnya,
Ketua Pengarah boleh, sebagaimana yang difikirkan patut olehnya, menaksir suatu amaun levi pelepasan yang lebih tinggi daripada amaun yang selainnya patut dipertimbangkannya sebagai wajar.
(2) Jika Ketua Pengarah mendapati bahawa amaun yang sepatutnya telah ditaksir dalam suatu taksiran di bawah subseksyen (1) melebihi amaun yang ditaksir sedemikian, Ketua Pengarah boleh di bawah peruntukan yang sama sebagaimana yang taksiran itu dibuat dan dalam tempoh yang dalamnya taksiran itu sepatutnya telah dibuat, membuat suatu taksiran tambahan dan hendaklah memberitahu orang berdaftar itu secara bertulis dengan sewajarnya.
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Find Act 813 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).
