Section 18C
Disciplinary Appeal Committee
of Inland Revenue Board of Malaysia Act 1995
A decision of the Disciplinary Committee referred to in section 18A may be appealable to the Disciplinary Appeal Committee which shall consist of the following members:
(a)
the Chairman of the Board, who shall be the chairman of the
Disciplinary Appeal Committee and who shall have the casting vote; and
(b)
two other members of the Board not being members of the
Disciplinary Committee whose decision is the subject matter of the appeal, to be appointed by the chairman of the
Disciplinary Appeal Committee with the approval of the
Board for the purpose of the appeal.
(2)
When the Disciplinary Appeal Committee considers an appeal, a member of the Disciplinary Committee against whose decision the appeal is made shall not be present or in any way participate in any proceedings relating to that appeal.
(3)
The Disciplinary Appeal Committee may confirm, reverse, vary the decision of the Disciplinary Committee or remit the case for reconsideration to the Disciplinary Committee.