Ordinan No. 49 (Kuasa-Kuasa Perlu) Dharurat 1970

P.U. (A) 322.

UNDANG $ ^{2} $ MALAYSIA Ordinan 49

ORDINAN No. 49 (KUASA $ ^{2} $ PERLU) DHARURAT, 1970

Suatu Ordinan di-ishtiharkan oleh Yang di-Pertuan Agong di-bawah Perkara 150 (2) Perlembagaan Persekutuan.

[3hb September, 1970.]

BAHAWA SA-NYA oleh sebab ada-nya dharurat besar mengancham keselamatan Malaysia, suatu Perishtiharan Dharurat telah di-keluarkan oleh Yang di-Pertuan Agong di-bawah Perkara 150 Perlembagaan;

DAN BAHAWA SA-NYA Parlimen telah di-bubarkan pada dua puloh haribulan Mach, 1969, dan belum lagi di-panggil bersidang;

DAN BAHAWA SA-NYA Yang di-Pertuan Agong ada-lah berpuashati bahawa tindakan segera ada-lah di-kehendaki bagi mengishtiharkan suatu Ordinan untok meminda Akta (Chukai Pendapatan) Petroliam, 1967;

MAKA ADA-LAH DENGAN INI DI-PERBUAT UNDANG $ ^{2} $ oleh Duli Yang Maha Mulia Seri Paduka Baginda Yang di-Pertuan Agong menurut Fasal (2) Perkara 150 Perlembagaan saperti berikut:

JADUAL

Pindaan kapada Akta (Chukai Pendapatan) Petroliam, 1967

"65A. (1) If the Minister by statutory order declares that—

Di-ishtiharkan di-Istana Negara, Kuala Lumpur, pada 27 haribulan Ogos, 1970.

[MGN. (PA) R. 21.11/Jld. 6 (16).]

TUANKU ISMAIL NASIRUDDIN SHAH, Yang di-Pertuan Agong

Repealed by Act-A.38/71

LAWS OF MALAYSIA Ordinance 49

EMERGENCY (ESSENTIAL POWERS) ORDINANCE No.49,1970

An Ordinance promulgated by the Yang di-Pertuan Agong under Article 150 (2) of the Constitution.

[3rd September, 1970.]

WHEREAS by reason of the existence of a grave emergency threatening the security of Malaysia, a Proclamation of Emergency has been issued by the Yang di-Pertuan Agong under Article 150 of the Constitution;

AND WHEREAS Parliament was dissolved on the twentieth day of March, 1969 and has not been summoned to meet;

AND WHEREAS the Yang di-Pertuan Agong is satisfied that immediate action is required for an Ordinance to be promulgated to amend the Petroleum (Income Tax) Act, 1967.

IT IS HEREBY ENACTED by the Duli Yang Maha Mulia Seri Paduka Baginda Yang di-Pertuan Agong pursuant to Clause (2) of Article 150 of the Constitution as follows:

1. This Ordinance may be cited as the Emergency (Essential Powers) Ordinance No. 49, 1970.

2. (1) The Petroleum (Income Tax) Act, 1967 shall be read subject to the amendments thereto specified in the Schedule hereto.

The amendments specified in the Schedule hereto shall be deemed to have effect for the year of assessment 1968.

Amendments of the Petroleum (Income Tax) Act, 1967

There shall be inserted immediately after section 65, the following new section 65A—

arrangements specified in the order have been made by the Government with the government of any territory outside Malaysia with a view to affording relief from double taxation in relation to tax under this Act and any foreign tax of that territory; and

it is expedient that those arrangements should have effect, then, so long as the order remains in force, those arrangements shall have effect in relation to tax under this Act notwithstanding anything in any written law.

Where any arrangements have effect by virtue of this section, section 71 shall not prevent the disclosure to a duly authorised servant or agent of the government with which the arrangements have been made of such information as is required to be disclosed under the arrangements.

For the purposes of this section 'foreign tax' means any tax on income derived from petroleum operations chargeable or imposed by or under the laws of a territory outside Malaysia.

Any order made under this section shall be laid before the House of Representatives.".