Section 20

is or was responsible for any improper payment of moneys from the Fund or for any payment of such moneys which is not duly vouched;

(aa) did not or has failed to collect any money owing to the

Board the collection of which he was or is responsible;

is or was responsible for any deficiency in, or for the destruction of, any moneys, securities, stores or other property of the Board;

Inland Revenue Board of Malaysia 25

being or having been an accounting officer, fails or has failed to keep proper accounts or records; or

has failed to make any payment, or is or was responsible for any delay in the payment, of moneys from the Board to any person to whom such payment is due under any contract, agreement or arrangement entered into between that person and the Board, and if a satisfactory explanation is not furnished to the Board within a period specified by the Board, with regard to the failure to collect, improper payment, payment not duly vouched, deficiency or destruction, or failure to keep proper accounts or records, or failure to make payment, or delay in making payment, the Board may surcharge against the said person a sum not exceeding the amount of any such amount not collected, such payment, deficiency, or loss or the value of the property destroyed, as the case may be; and with regard to the failure to keep proper accounts or records, or the failure to make payment, or the delay in making payment, the Board may surcharge against the said person such sum as the Board may think fit.

The Board shall cause the chief executive officer to be notified of any surcharge made under subsection (1) and the chief executive officer shall thereupon notify the person surcharged.

The Board may at any time withdraw any surcharge in respect of which a satisfactory explanation has been received or if it otherwise appears that no surcharge should have been made, the Board shall at once cause the chief executive officer to be notified of such withdrawal.

The amount of any surcharge imposed under subsection (1) and not withdrawn under subsection (3) shall be a debt due to the Board from the person against whom the surcharge is imposed and may be sued for and recovered in any court at the suit of the Board and may also be recovered by deduction—