Malaysia legislation
Section 48
Section 48
Section 55 of the principal Act is amended—
(a)
in the shoulder note by substituting for the words “movable property” the word “goods”;
(b)
in paragraph (1)(b)—
(i)
by inserting after the words “such return being subject to” the words “such terms and conditions as a senior officer of excise may impose and”;
(ii)
in subparagraph (ii), by inserting after the word
“thereof” the words “, if any”; and
(iii)
in subparagraph (iii), by inserting after the words
“any written law,” the words “if any,”;
(c)
in subsection (2)—
(i)
in paragraph (b), by inserting after the words “(1)(a)”
the words “or (b)”; and
(ii)
by substituting for the words “three years or to a fine not exceeding ten thousand ringgit” the words “five years or to a fine not exceeding one hundred thousand ringgit”;
(d)
in subsection (3), by inserting after the words “(1)(a)”
the words “or (b)”; and
(e)
in subsection (4), by inserting after the words “(1)(a)”
the words “or (b)”.
Amendment of section 56