Section 23

by substituiting for subsection (2a) the following subsection:

“(2a)  Any liquidator who fails to comply with subsection (1) or (2b) shall be guilty of an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.”; and

by inserting after subsection (2a) the following subsection:

“(2b)  A liquidator shall furnish all relevant documents, books and records which are in his possession to a proper officer for the purpose of calculating all duties payable under this Act.”.

Amendment of section 23b