*GOODS VEHICLE LEVY ACT 1983

This Act may be cited as the Goods Vehicle Levy Act 1983 and shall come into force on such date as the Minister may by notification in the Gazette appoint, and the Minister may appoint different dates for the coming into force of this Act in respect of different parts of

Malaysia.

“Director General” means the Director General of Customs and

Excise appointed under subsection 3(1) of the Customs Act 1967

[Act 235];

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“goods vehicle” shall have the meaning assigned to it under the

*Road Traffic Ordinance 1958 [Ord. 49 of 1958], the Road Vehicles

Ordinance 1963 [Sabah Ord. 10 of 1963], and the Road Traffic

Ordinance 1960 [Sarawak Ord. 14 of 1960], respectively in

Peninsular Malaysia, Sabah and Sarawak, whether or not there is in force in respect of such goods vehicle a licence or permit, as the case may be, issued under Part V, Part IV and Part V of those Ordinances respectively;

“proper officer of customs” shall have the same meaning as assigned to that expression in the Customs Act 1967.

It shall be lawful for the Director General, if it is proved to his satisfaction that any money has been overpaid or erroneously paid as goods vehicle levy under this Act, to order the refund of the money so overpaid or erroneously paid:

Provided that no such refund shall be allowed unless a claim in respect thereof is made within one year after the overpayment or erroneous payment was made.

Any person who fails or refuses to pay any goods vehicle levy in accordance with section 3 commits an offence and is liable on conviction to a fine not exceeding one thousand ringgit or to imprisonment for a term not exceeding three months or to both.

If any question arises in any proceedings under this Act, or with reference to anything done or proposed to be done under this Act, as to whether a goods vehicle is exempted or belongs to a class of goods vehicle exempted under section 4, the onus of proving such fact is on the person pleading such exemption.

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Where, by this Act, a period is specified within which an act or thing is to be done by a person, and the Minister is satisfied that the act or thing could not be completed in that period due to the occurrence of public emergency or public health crisis, the Minister may, upon such terms and conditions as the Minister thinks fit, extend the period for the completion of the act or thing before the expiration of the period.