Malaysia legislation
Section 47
Section 47
(2)
Subject to this section the committee shall consist of such person or persons as the chargeable person and the Director General may agree within twenty-one days from the date of service of the notification mentioned in subsection (1) on the chargeable person.
(3)
Where the chargeable person and the Director General fail to come to an agreement in the manner provided in subsection (2), each of them shall have the right to appoint one member of the committee.
(4)
Where the chargeable person within thirty days from the date of his acquiring the right to appoint one member of the committee under subsection (3) fails to exercise that right, the Director General shall have the right to appoint one member of the committee to act in the place of the member whom the chargeable person has failed to appoint.
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(5)
Where the Director General within thirty days from the date of his acquiring the right to appoint one member of the committee under subsection (3) fails to exercise that right, the chargeable person shall have the right to appoint one member of the committee to act in the place of the member whom the Director General has failed to appoint.
(6)
The two members appointed under subsections (3) and (4) or (3)
and (5), as the case may be, shall within twenty-one days after their appointment jointly appoint a third member who together with the two members appointed under subsections (3) and (4) or (3) and (5), as the case may be, shall form the committee, and who shall be the chairman of it.
(7)
Where the two members appointed under subsections (3)
and (4) or (3) and (5), as the case may be, fail within twenty-one days after their appointment jointly to appoint a third member—
(a)
the chargeable person and the Director General shall have the right to request the Chief Justice of the Federal Court to appoint a third member; and
(b)
the third member appointed by the Chief Justice of the
Federal Court shall together with the two members appointed under subsections (3) and (4) or (3) and (5), as the case may be, form the committee and shall be the chairman of it.
(8)
The committee shall make such rules governing the conduct of any reference to it as it shall think fit.
(9)
The committee shall determine the matter referred to it under subsection (1) and its decision on the matter shall be final.
(10)
Notwithstanding anything in this
Act the
Special
Commissioners shall have no jurisdiction to hear or determine any matter which the committee has jurisdiction to hear and determine.
Petroleum (Income Tax)