Probate and Administration Act 1959 s 54
Text recovered by OCR from a scanned copy — section numbers and wording may be wrong. Check the official PDF on lom.agc.gov.my before citing.
s 54 Provisions of Estate Duty
(1) The provisions of the Finance Act 1992 [Act 476]*, of the Federated Malay States as extended to apply throughout Peninsular Malaysia by the Estate Duty (Transitional Provisions) (No. 2) Ordinance 1946 [Ord.35 of 1946], including the penal provisions thereof, shall apply as if the person who applies for sealing under this Part were an executor within the meaning of that Enactment, and section 45 of that Enactment shall apply mutatis mutandis to the re-sealing of grants under this Part.
(2) In the application of subsection (1) to Sabah and Sarawak references to the Estate Duty Enactment 1941, of the Federated Malay States, and provisions thereof shall be construed as references to the corresponding written laws and provisions of those laws in force in Sabah and Sarawak.
Malay text (authoritative)
(1) Peruntukan-peruntukan Enakmen Duti Harta .1941, Negeri-Negeri Melayu Bersekutu
(2) Dalam hal pemakaian subseksyen (1) bagi Sabah Pas ka 1941, Sebgeri-Negeri ai fayu mersPkutiuH arta peruntukan-peruntukannya hendaklah ditafsirkan sebaga sebutan mengenai undang-undang bertulis dan peruntukan peruntukan undang-undang itu yang bersamaan yang
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Text as at 1 January 2006 (LOM reprint); amendments made after that date may not be incorporated.
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).
