Section 23
Section 23a of the principal Act is amended—
of Excise (Amendment) Act 2019
Amendment ActIn forceProvision 23 of 80
Section 23
(a)
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
(b)
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