Malaysia legislation
Section 40
Section 40
Amendment of section 44
(a)
in the shoulder note by deleting the word “licensed”;
(b)
by substituting for subsection (1) the following subsection:
“(1) For the purposes of this Act and the regulations made thereunder, any senior officer of excise shall at all times have access to any place or premises where—
(a)
any licensed manufacturer, licensee or importer carries on his business; and
(b)
any person who has dealings with the licensed manufacturer, licensee or importer carries on his business.”;
(c)
in subsection (2)—
(i)
by substituting for paragraph (a) the following paragraph:
“(a) he may require the licensed manufacturer, licensee, importer or person referred to in paragraph 1(b) to produce any book, data, document, record or thing which is required to be kept under the provisions of this Act, or which relates to any dutiable goods;”;
(ii)
in paragraph (d), by substituting for the words
“manufacturer or importer or any person employed by such person or importer to answer questions” the words “licensed manufacturer, licensee, importer or person referred to in paragraph 1(b) or any person employed by the licensed manufacturer, licensee, importer or person referred to in paragraph 1(b)
to answer the questions truthfully”; and
(iii)
in paragraph (f), by substituting for the words
“manufacturer or importer” the words “licensed manufacturer, licensee, importer or person referred to in paragraph 1(b)”;
(d)
in subsection (3)—
(i)
by substituting for the words “an importer” the words “a licensed manufacturer, licensee or importer”; and
(ii)
by substituting for the words “such importer” the words “such licensed manufacturer, licensee or importer”; and
(e)
by inserting after subsection (4) the following subsection:
“(5) Any person who refuses to give access to any place or premises to any senior officer of excise under subsection (1) shall be guilty of an offence and shall, on conviction, be liable to imprisonment for a term not exceeding five years or to a fine not exceeding one hundred thousand ringgit or to both.”.
New section 44b