Malaysia legislation

Section 130

of GOODS AND SERVICES TAX ACT 2014

Section 130

Revocation of appointment

The Minister may revoke the appointment of a member of the Tribunal appointed under paragraph 128(1)(b) if—

(a)

his conduct, whether in connection with his duties as a member of the Tribunal or otherwise, has been such as to bring discredit to the Tribunal;

(b)

he has become incapable of properly carrying out his duties as a member of the Tribunal;

(c)

there has been proved against him, or he has been convicted on, a charge or charges in respect of—

(i)

an offence involving fraud, dishonesty or moral turpitude;

(ii)

an offence under any law relating to corruption;

(iii)

an offence under this Act, the Customs Act 1967

or the Excise Act 1976; or

(iv)

any other offence punishable with imprisonment for more than two years;

(d)

he is adjudicated a bankrupt;

(e)

he has been found or declared to be of unsound mind or has otherwise become incapable of managing his affairs;

or

(f)

he absents himself from three consecutive sittings of the

Tribunal without leave of the Chairman.

Goods and Services Tax 125

Resignation

Section 130 — GOODS AND SERVICES TAX ACT 2014 | mylaw.my