Section 41A

Where a chargeable person is dissatisfied with the notification made by the Director General under subsection (1), he may within thirty days of being so notified, appeal to the

Special Commissioners as if the notification were a notice of assessment and the provisions of this Act relating to appeals shall apply accordingly with such necessary modifications.

If no notice of appeal against a notification made by the

Director General under subsection (1) has been given within the time specified under that subsection or any extended period thereof, the notification shall be final and conclusive for the purposes of this Act.

Nothing in this section shall prejudice the exercise of any power conferred on the Director General by section 39.”.

52 Laws of Malaysia ACT 693

Amendment of Second Schedule