Section 30
Proceedings conducted by officers of the Board
of Inland Revenue Board of Malaysia Act 1995
Proceedings in respect of any offence under this Act or any regulations made thereunder or any of the Acts specified in the Second
Schedule or any subsidiary legislation made under any of those Acts may with the consent of the Public Prosecutor, be conducted by an officer of the Board who is authorized to conduct such proceedings by the Director General.
(2)
Notwithstanding the provisions of any written law, a legal officer as defined in the Government Proceedings Act 1956 [Act 359]
or a legal officer of the Board who has been admitted as an advocate and solicitor under the Legal Profession Act 1976 [Act 166] may appear in any civil proceedings involving the Board or any person holding any of the offices specified in the Third Schedule in the performance of his functions under any written law so specified, and may make and do all acts and applications in respect of such proceedings on behalf of the Board or such person, as the case may be.