Malaysia legislation

Section 34c

of AKTA CUKAI PENDAPATAN (PINDAAN) 2019

Seksyen 34c

(2)

In the event the parties are unable to agree on the documents to be included in the record of appeal, the matter shall be referred to the Registrar of the

High Court who may require the parties to attend before a Judge of the High Court.

(3)

The Registrar of the High Court and the parties shall endeavour to exclude from the record of appeal all documents that are not necessary or not relevant to the subject matter of the appeal.

(4)

Where in the course of the preparation of the record of appeal one party objects to the inclusion of a document on the ground that it is unnecessary or irrelevant and the other party nevertheless insists on it being included, the record as finally printed or typed

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shall, with a view to the subsequent adjustment of the costs of and incidental to such documents, indicate in the index of papers or otherwise, the fact that, and the party by whom, the inclusion of the document was objected to.

(5)

The appellant shall serve a copy of the record of appeal to the respondent within the time limited for the filing of a record of appeal within the sixty days period mentioned in subparagraph 34a(1).”;

(h)

dengan memotong perenggan 35, 36 dan 37;

(i)

dengan menggantikan perenggan 37a dengan perenggan yang berikut:

“37a.  The appellant shall pay to the Secretary the cost for the notes of proceedings or other documents at such rate as may be prescribed by the Minister.”;

(j)

dengan memotong perenggan 38;

(k)

dalam perenggan 39—

(i)

dengan menggantikan perkataan “a case stated”

dengan perkataan “an appeal”; dan

(ii)

dalam subperenggan (a) dan (b), dengan menggantikan perkataan “case” dengan perkataan “appeal”;

(l)

dengan memotong perenggan 40;

(m)

dalam perenggan 41, dengan menggantikan perkataan

“cases stated” dengan perkataan “an appeal”; dan

(n)

dalam subperenggan 45(b), dengan menggantikan perkataan

“summons in chambers” dengan perkataan “notice of application”.

Cukai Pendapatan (Pindaan)

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Kecualian

Section 34c — AKTA CUKAI PENDAPATAN (PINDAAN) 2019