Section 27

any tourism tax payable by him;

any penalty payable by him under section 19;

any surcharge payable by him under section 26; or

any other money recoverable from him under this Act, the Director General may issue to any Director of Immigration a certificate containing particulars of the tourism tax, penalty, surcharge or other money so payable with a request that such person be prevented from leaving Malaysia unless and until the person pays the tourism tax, penalty, surcharge or other money so payable, or furnishes security to the satisfaction of the Director General for its payment.

Tourism Tax 35

Subject to any order issued or made under any written law for the time being in force relating to banishment or immigration, any

Director of Immigration who receives a request under subsection (1)

in respect of a person shall exercise all measures which may include the removal and retention of any certificate of identity, passport, exit permit or other travel documents in relation to that person as may be necessary to give effect to the request.

The Director General shall cause a notice of the issue of a certificate under subsection (1) to be served personally or by registered post on the person to whom the certificate relates.

The non-receipt of the notice referred to in subsection (3) shall not invalidate anything done under this section.

Where the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Director General stating that all the tourism tax, penalty, surcharge or other money specified in the certificate have been paid, or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave Malaysia.

No legal proceedings shall be instituted or maintained against the Federal Government, a State Government or any other public officer in respect of anything lawfully done under this section.

In this section, “Director of Immigration” means the Director of

Immigration appointed under subsection 3(1A)

of the

Immigration Act 1959/1963 [Act 155].

Recovery of tourism tax, etc., erroneously refunded