Malaysia legislation

Section 24

of EXCISE (AMENDMENT) ACT 2019

Section 24

Section 23b of the principal Act is amended—

(a)

in subsection (2a)—

(i)

by inserting after the words “subsection (1)” the words “or (1a)”; and

(ii)

by substituting for the words “ten thousand ringgit”

the words “fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both”;

and

Excise (Amendment)

(b)

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

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

Deletion of section 24