Malaysia legislation

Section 9

of SALES TAX (AMENDMENT) ACT 2020

Section 9

The principal Act is amended by inserting after section 72a the following section:

“Additional powers 72b.  (1)  In addition to and without affecting the existing powers conferred under this Act, when escorting and guarding any person in custody, a proper officer of sales tax shall have all the powers of a police officer of the rank of Corporal and below and the powers of a prison officer of the rank of

Sergeant and below under the Prison Act 1995 [Act 537].

6

(2)

For the purposes of this Act—

(a)

where an order, a certificate or any other act is required to be given, issued or done by an officer in charge of a Police District under any written law, such order, certificate or act may be given, issued or done by a senior officer of sales tax, and for such purpose, the place where the order, certificate or act was given, issued or done shall be deemed to be a

Police District under his charge; and

(b)

a proper officer of sales tax shall have all the powers conferred on an officer in charge of a police station under any written law, and for such purpose the office of such officer shall be deemed to be a police station.”.

New section 74a