Malaysia legislation

Section 15B

of *EXCISE ACT 1976

Section 15B

(2)

In any proceedings to recover the excise duty, surcharge, penalty, fee or other money under subsection (1), the production of a certificate signed by the Director General—

(a)

stating that any excise duty, surcharge, penalty, fee or other money and the amount shown in the certificate as payable, in any assessment or notice made under this Act from a person named in the certificate; and

(b)

giving the address of the person and purporting to be a copy of or an extract from any notice of assessment, shall be conclusive evidence of the excise duty, surcharge, penalty, fee or other money and the amount as payable in any assessment or notice and shall be sufficient authority for the court to give judgment for that amount.

(3)

Any penalty imposed under this Act shall, for the purposes of this

Act and the

Limitation

Act 1953

[Act 254], the

Limitation Ordinance of Sabah [Sabah Cap. 72] or the Limitation

Ordinance of Sarawak [Swk. Cap 49], as the case may be, be recoverable as if the penalty were excise duty, surcharge, penalty, fee or other money due and payable under this Act and accordingly subsection 6(4) of the Limitation Act 1953, section 3 of the Limitation

Ordinance of Sabah or section 3 of the Limitation Ordinance of

Sarawak, as the case may require, shall not apply to that penalty.

Rate of excise duty

Read in full context — *EXCISE ACT 1976 →