Malaysia legislation

Section 136

of GOODS AND SERVICES TAX ACT 2014

Section 136

Notwithstanding section 135, if the Chairman deems it fit in the interest of achieving the expeditious and efficient conduct of the appeal, the proceedings of the appeal shall be presided over by any of the following persons sitting alone:

(a)

the Chairman;

(b)

any of the Deputy Chairmen; or

(c)

any other member of the Tribunal as the Chairman may determine.

Disclosure of interest

Read in full context — GOODS AND SERVICES TAX ACT 2014 →