Malaysia legislation

Section 107

of GOODS AND SERVICES TAX ACT 2014

Section 107

(2)

Analysts are bound to state the truth in the certificate of analysis under their hands.

(3)

For the purposes of this section, “analyst” means—

(a)

a person employed as a Chemist in the Department of

Chemistry, or as a Chemist or Assistant Chemist at the

Institute for Medical Research;

(b)

a Senior Chemist in the Department of Agriculture;

(c)

a person employed as a Chemist or Geologist in the

Department of Minerals and Geoscience;

(d)

any chemist in the employment of the Government of

Malaysia or Singapore;

(e)

any other person or class of persons who is or are declared by the Minister charged with responsibility for the Department of Chemistry, by notification in the

Gazette, to be an analyst or analysts;

(f)

any police officer or officer of customs who is declared by the Minister, by notification in the Gazette, to be an analyst;

(g)

any person appointed by the Minister under section 399

of the Criminal Procedure Code to be a Document

Examiner;

(h)

any Inspector of Weights and Measures appointed under any written law relating to weights and measures; and

(i)

any person or class of persons who is or are declared by the Minister, by notification in the Gazette, to whom the provisions of this section shall apply.

(4)

If an analyst is called by the accused under subsection (1), he shall be called at the expense of the accused unless the court otherwise directs.

(5)

For the purposes of subsection (3), “Minister” means the

Minister responsible for the matter in connection with which the reference is made.

Act 762

Proof as to registration or licensing of vessel and conveyance in Malaysia or Singapore

Read in full context — GOODS AND SERVICES TAX ACT 2014 →