Section 54
Provisions of Estate Duty
of Probate and Administration Act 1959
The provisions of the Finance Act 1992 [Act 476]*, of the
Federated Malay States as extended to apply throughout Peninsular
Malaysia by the Estate Duty (Transitional Provisions) (No. 2)
Ordinance 1946 [Ord.35 of 1946], including the penal provisions thereof, shall apply as if the person who applies for sealing under this Part were an executor within the meaning of that Enactment, and section 45 of that Enactment shall apply mutatis mutandis to the re-sealing of grants under this Part.
(2)
In the application of subsection (1) to Sabah and Sarawak references to the Estate Duty Enactment 1941, of the Federated
Malay States, and provisions thereof shall be construed as references to the corresponding written laws and provisions of those laws in force in Sabah and Sarawak.