Malaysia legislation
Section 9
of Businesses, Professions and Trade Licensing Ordinance, 1955
Section 9
Without prejudice to section 23—
(2)
Without prejudice to section 15 or to any lawful remedy, any tax, and any penalty for late payment, may be recovered by the
Collector by summons returnable before an Appropriate Sessions
Court Judge, and such Magistrate shall have full jurisdiction, notwithstanding any other law and whatever the amount involved, to order and enforce the payment thereof to the Government of Sarawak:
[Am. Act 92; Act A671.]
9
Provided that—
(a)
an appeal shall lie to the High Court from any order made by a Magistrate under this section in like manner as if such order had been made in a civil proceeding; and
(b)
the recovery of any tax or penalty shall be deemed to be a civil matter for the purpose of any further appeal to the
Federal Court.
[Am. Act 7/64; Act A606 & A885.]
(3)
If any tax, other than tax the payment of which is being effected by instalments, remains unpaid for a period of one month after it became due a penalty of one half of the amount of the tax shall, without prejudice to any penalty which may be imposed under section 3, be payable.
[Sub. Ord. No. 15/60.]
(4)
Liability to any penalty shall not be affected by the fact that proceedings have been initiated under this section for the recovery of any tax or penalty, or by a case being stated under section 15, but, in any case in which the Court decides that the tax claimed by the Collector was in excess of what was due, it shall adjust the penalty and, if it considers that the proprietor was justified in making no payment or in making such payment, as he did in fact make, until the question of his liability had been determined by the court, it may remit the penalty.