Malaysia legislation

Section 55A

of *EXCISE ACT 1976

Section 55A

(a)

any analyst within the meaning of subsection 61(5); or

(b)

a senior officer of excise; or

(c)

any person, regardless whether or not he is a public officer, authorized by or on behalf of the Minister, either generally or in any particular case, for the purposes of this section, shall be admissible in evidence and its conclusiveness shall not be challenged on the ground that the goods in respect of which the certificate is given has not been produced before the court either in part or in entirety, and it shall be evidence of its contents, including the facts stated therein, without proof of the signature to such certificate.

(2)

The provisions of this section shall apply notwithstanding anything contained in any other written law or rule of evidence to the contrary.

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Section 55A — AKTA EKSAIS 1976 | mylaw.my