Malaysia legislation
Section 50A
Section 50A
No assessment shall be affected by—
(a)
any erroneous or under assessment of the duty or penalty by the Collector; or
(b)
the failure to assess that duty or penalty by the Collector, and the correct amount of duty or penalty due on the instrument shall be debts due to the Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the Government.”.
Amendment of section 57