Malaysia legislation
Section 37
Section 37
New section 36d
The Stamp Act 1949, which is referred to as the “principal Act”
in this Chapter, is amended by inserting after section 36c the following section:
“Finality of assessment 36d. (1) For the purposes of this Act, an assessment shall be final and conclusive where—
(a)
no valid notice of appeal against the assessment has been given under section 39 within the time specified by that section;
(b)
the assessment has been determined on appeal and there is no right of further appeal; or
(c)
a valid notice of appeal against the assessment has been given but the appellant dies before the hearing of the appeal by the High Court is commenced or completed and no personal representative of the estate of the deceased appellant applies to the High Court within two years after his death to proceed with or complete the hearing.
(2)
Nothing in subsection (1) shall prejudice the application of section 36b or 50a.”.
Amendment of section 37