Section 62
Section 62
(2)
Every person required by the proper officer of sales tax to produce any goods, documents, articles or things which are within the power of such person to produce, and which are—
(a)
goods, documents, articles or things used in any transaction or other matter relating to sales tax; or
(b)
goods, documents, articles or things into which it is the duty of the proper officer of sales tax to inquire under this Act, shall produce the goods, documents, articles or things.
(3)
Where any information, goods, documents, articles or things are not in the national language or English language, any proper officer of sales tax may by notice in writing require the supplier or, on the supplier’s default, any other person, to produce within a reasonable period a translation of the information, goods, documents, articles or things in the national language or English language as the proper officer of sales tax may determine.
(4)
Any person—
(a)
who contravenes subsection (1) or (2); or
(b)
who fails to produce a translation as required under subsection (3), commits an offence.
70 Laws of Malaysia ACT 806