Malaysia legislation
Section 49
Section 49
Recovery by suit
(2)
The Director General and all authorized officers shall be deemed to be public officers authorized by the Minister under subsection 25(1) of the Government Proceedings Act 1956 [Act 359], in respect of all proceedings under this section.
Petroleum (Income Tax)
(3)
In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 48(4), (5) or (6).
Estimate of tax payable and payment by instalments