Section 14
Recovery by suit
of Labuan Business Activity Tax Act 1990
Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.
Laws of Malaysia ACT 445
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(1A)
In any proceedings under this section, the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 11(3), (4) or (5).
(2)
The Director General and all authorized officers shall be deemed to be public officers authorized by the Minister under subsection 25(1) of the Government Proceedings Act 1956 [Act 359], in respect of all proceedings under this section.
(3)
An “authorized officer” means an official authorized by the
Director General for the purposes of this section.