Section 31

any service tax due and payable by him under subsection 26(4) or 26A(1);

any penalty payable by him under subsection 26(7)

or 26A(3);

any surcharge accrued by him under subsection 32(3);

any fee payable by him under this Act; or

any other money recoverable from him under this Act, the Director General may issue to the Director General of Immigration a notice containing particulars of the person and the offence committed with a request that the person be prevented from leaving Malaysia unless he pays the service tax, surcharge, penalty, fee or other money, or furnishes security to the satisfaction of the Director General for its payment.

Subject to any order issued or made under any written law for the time being in force relating to immigration, the Director General of

Immigration who receives a request under subsection (1) in respect of a person shall exercise all measures which may include the removal and retention of any certificate of identity, passport, exit permit or other travel documents in relation to that person as may be necessary to give effect to the request.

The Director General shall cause the notice under subsection (1)

to be served personally or by registered post on the person to whom the notice relates.

The non-receipt of the notice under subsection (1) by the person referred to in subsection (3) shall not invalidate anything done under this section.

Where the person in respect of whom a notice has been issued under subsection (1) produces, on or after the date of the notice, a written statement signed by the Director General stating that all the service tax, surcharge, penalty, fee or other money specified in the

Service Tax 51

notice have been paid, or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave Malaysia.

No legal proceedings shall be instituted or maintained against the Federal Government, a State Government or any other public officer in respect of anything lawfully done under this section.

Payment by instalments