Section 10b

all other charges which are to be imposed by the person on the goods or services.

Any person who contravenes subsection (1) commits an offence.

Power of Controller to obtain information 10c. (1) The Controller may, by notice in writing, direct any person who supplies or offers to supply any goods or services to provide to the Controller, within the period and in the manner and form specified in the notice, any return, document or information containing the prices of any goods or charges for any services imposed by such person and any other information as the Controller deems necessary.

*NOTE—Section 10a is no longer applicable in consequence of the repeal of the Goods and

Services Tax Act 2014 [Act 762] w.e.f. 1 September 2018–see section 3 of the Goods and Services

Tax (Repeal) Act 2018 [Act 805].

**NOTE—The expression “except where an approval under subsection 9(7) of the Goods and services Tax Act 2014 [Act 762] has been obtained,” is no longer apply in consequence of the repeal of the Goods and Services Tax Act 2014 [Act 762] w.e.f. 1 September 2018–see section 3 of the Goods and Services Tax (Repeal) Act 2018 [Act 805].

Price Control and Anti-Profiteering 13

Any person directed to provide any return, document or information under subsection (1) shall provide a true, accurate and complete return, document or information.

Any person who contravenes subsection (1) or (2) commits an offence.