Malaysia legislation
Section 18
Section 18
"Recovery of duty or tax as a civil debt
(a)
any erection of building or other structures in a free commercial zone before the date of coming into operation of this Act which on the coming into operation of this Act is still under construction;
(b)
any person who has taken, held or enjoyed movable and immovable property of every description in a free commercial zone before the date of coming into operation of this Act; and
(c)
any person who has been residing within a free commercial zone before the date of coming into operation of this Act.
(2)
On the date of coming into operation of this Act—
(a)
such building or other structures mentioned in paragraph (1)(a) may be continued and completed as if section 14 of the principal Act had not been amended by this Act;
(b)
such person mentioned in paragraph (1)(b) may continue to take, hold or enjoy such movable and immovable property, as if section 14 of the principal Act had not been amended by this Act, subject to such conditions as imposed by the Authority; and
(c)
such person mentioned in paragraph (1)(c) may continue to reside within such free commercial zone, as if section 15 of the principal Act had not been amended by this Act, subject to such conditions as imposed by the Authority.
(3)
Any compounding of offences under the existing section 33 of the principal Act which is pending before the date of coming into operation of this Act shall, after the date of coming into operation of this Act, be continued and concluded as if the principal Act had not been amended by this Act.