Malaysia legislation
Section 14
of Businesses, Professions and Trade Licensing Ordinance, 1955
Section 14
[Repealed by Ordinance 15 of 1960]
Collector may state or be required to state a case for the opinion of the High Court 15.—
(1)
If any dispute arises between the Collector and any proprietor of any business to which this Ordinance applies as to—
(a)
whether there is any liability to tax or to any penalty for the late payment thereof;
(b)
whether such proprietor is or was exempt from tax;
(c)
the amount of tax or of any penalty payable by such proprietor; or
(d)
the meaning or effect of any of the provisions of this
Ordinance, the Collector may, and, without prejudice to subsection (3) shall, if so required in writing by the registered proprietor, state a case for the opinion of the High Court:
Provided that, save where he has been so required, the Collector shall not state a case without prior notice in writing to the registered proprietor stating briefly why it is proposed to state a case and the circumstances and conditions under which it will not be necessary for him to state a case.
(2)
Where a case has been stated pursuant to subsection (1), any proceedings for the recovery of any tax or any penalty under section 9 which may have been initiated shall be stayed until such case has been determined.
(3)
If, when he is required to state a case, it appears to the
Collector that there are disputed questions of fact affecting the liability to tax or the amount thereof, he may in his discretion, in lieu of stating a case, take proceedings before an Appropriate Sessions
Court Judge for the recovery of the tax.
[Am. Act 92; Act A671.]
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(4)
Where a case has been stated for the opinion of the High
Court, the Court shall have power to amend the same or to require the
Collector to amend or restate the same, if it apppears to the Court that there are disputed questions of fact affecting the liability to tax or the amount thereof, the Court may in its discretion either direct that evidence be adduced, whether by affidavit or by oral testimony, on such questions as a preliminary issue to the determination of the case stated, or in the course of such determination, or direct the Collector to take proceedings before an Appropriate Magistrate for recovery of the tax alleged to be due so that such disputed questions of fact may, without prejudice to any appeal, be determined in such proceedings.
(5)
Upon the hearing of any case stated, the Court shall determine the questions submitted:
Provided that—
(a)
if in its opinion any tax or penalty is due, it shall, unless the amount of the same is agreed, proceed to assess the same and, without prejudice to its power to re-adjust or remit the penalty, shall order the payment of any tax or penalty;
(b)
if in its opinion, no tax or penalty is due, it shall declare accordingly, and make any order necessary to give effect to such declaration and to adjust the rights of the parties;
including, where required, an order for the re-payment of any tax or penalty, which may have been paid; and
(c)
the Court may make such order as to the payment of costs as, having regard to its determination of the case stated and the conduct of the parties before, and in the course of, such determination, it deems fit.
(6)
An appeal shall lie to the Federal Court from the determination of any question submitted on a case stated, and from any order made by the High Court under subsection (5), in like manner as if the same were an original judgment of the High Court within the meaning of section 67 of the Courts of Judicature Act,