Section 45
Section 50 of the principal Act is amended—
(a)
by renumbering the existing provision as subsection (1);
(b)
in subsection (1) as renumbered, by substituting for the word “Part” the word “Act”; and
(c)
by inserting after subsection (1) as renumbered the following subsections:
“(2) The Collector and any employee of the Inland Revenue Board of Malaysia authorized by the Collector shall be deemed to be public officers authorized by the Minister under subsection 25(1) of the Government Proceedings Act 1956 [Act 359]
in respect of all proceedings under this section.
(3)
In a suit under this section, the production of a certificate signed by the Collector giving the name and address of the defendant and the amount of the duty or penalty due from him shall be sufficient evidence of the amount so due and authority for the court to give judgment for that amount.”.
Finance 35
Amendment of section 55