Malaysia legislation
Section 141P
Section 141P
Negotiation for settlement
(2)
Without limiting the generality of subsection (1), in making an assessment the Tribunal shall have regard to any factor that in the opinion of the Tribunal, are likely to impair the ability of either or both of the parties to negotiate an agreed settlement.
(3)
Where the parties reach an agreed settlement, the Tribunal shall approve and record the settlement and the settlement shall then take effect as if it were a decision of the Tribunal.
Customs 173
(4)
Where—
(a)
it appears to the Tribunal that it would not be appropriate for it to assist the parties to negotiate an agreed settlement in relation to the appeal; or
(b)
the parties are unable to reach an agreed settlement in relation to the appeal, the Tribunal shall proceed to determine the appeal.
Representation at hearing