Malaysia legislation
Section 17
Section 17
The principal Act is amended by inserting after section 63
the following sections:
“Additional powers 63a. (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 service tax shall
Service Tax (Amendment)
9
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].
(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 service 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 service 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.
Powers of enforcement, inspection and investigation 63b. For the purposes of this Act, a senior officer of service tax shall have all the powers of a police officer of whatever rank as provided for under the Criminal Procedure Code
[Act 593] in relation to enforcement, inspection and investigation, and such powers shall be in addition to the powers provided for under this Act and not in derogation thereof.”.
New section 65a