Malaysia legislation
Section 44
Section 44
(2)
On receipt of an application under subsection (1), the
Director General—
(a)
if he is satisfied that for any reasonable cause the applicant was prevented from giving notice of appeal within the period provided by section 43, shall extend the period as he thinks proper in the circumstances and give written notice of the extension to the applicant; and
(b)
if he is not so satisfied, shall forward the application to the
Secretary, together with a statement of the reasons for his dissatisfaction and his address for the purposes of the application.
(3)
Where the Director General forwards an application and statement pursuant to paragraph (2)(b), he shall inform the applicant in writing that he has done so and shall furnish the applicant with a copy of the statement; and the applicant may, within twenty-one days of receiving the information and the copy, forward to the Secretary written representations as to the application and the statement.
(4)
Any application and statement forwarded pursuant to paragraph (2)(b) and any representations forwarded pursuant to subsection (3) shall be brought by the Secretary to the attention of a
Special Commissioner, who shall decide whether or not to extend as he thinks proper in the circumstances the period within which the notice of appeal may be given.
(5)
The decision of one of the Special Commissioners refusing an application or granting an extension under subsection (4) shall be notified in writing by the Secretary to the applicant and the
Director General, and shall be final.
74
Review by Director General