Malaysia legislation

Section 42

of EXCISE (AMENDMENT) ACT 2019

Section 42

Section 46 of the principal Act is amended—

(a)

in the shoulder note by substituting for the words “Clerks and servants” the word “Employees”;

(b)

by renumbering the existing provision as subsection (1);

(c)

in subsection (1) as renumbered—

(i)

by substituting for the words “clerk or servant”

the word “employee”;

(ii)

by substituting for the words “firm:” the words

“firm.”; and

(iii)

by deleting the proviso; and

(d)

by inserting after subsection (1) as renumbered the following subsection:

“(2)  Notwithstanding subsection (1), a senior officer of excise may refuse to deal with such employee unless such person or firm has furnished a signed authority authorizing such employee to transact business on behalf of such person or firm.”.

Amendment of section 49