Section 23
Assessment of departure levy at amount greater than appropriate
(a)
the Director General makes an assessment under paragraph 22(1)(b) or (c);
(b)
the departure levy assessed has been paid but no return has been furnished for the period to which the assessment relates; and
(c)
the registered person fails to furnish a return for any subsequent period,
20 Laws of Malaysia ACT 813
the Director General may, as he deems fit, assess the amount of the departure levy greater than that which otherwise would have been considered to be appropriate.
(2)
Where it appears to the Director General that the amount which ought to have been assessed in the assessment under subsection (1)
exceeds the amount which was so assessed, the Director General may under the same provisions as that assessment was made and within the period during which that assessment could have been made, make a supplementary assessment and shall notify the registered person in writing accordingly.