Section 5
Recognition of office
Every officer of service tax when discharging his duties shall, on demand made by any person, declare his office and produce to the
Service Tax 17
person the authority card or badge prescribed under section 8A of the
Customs Act 1967 or in the case of any officer of service tax not being an officer of customs, any other authority card as may be approved by the Director General.
(2)
It shall not be an offence for any person to refuse to comply with any request, demand or order made by any officer of service tax acting or purporting to act under this Act if the officer refuses to declare his office and produce his authority card or badge on demand being made by the person.
(3)
Any person, not being an officer of service tax, who unlawfully wears, uses, possesses or displays, otherwise than in the course of a stage play or other theatrical performance—
(a)
any uniform prescribed under section 8A of the Customs
Act 1967 or any dress having the appearance of, or bearing the distinctive marks of, such uniform; or
(b)
any prescribed authority card or badge, or authority card as approved by the Director General, referred to in subsection (1), commits an offence and shall, on conviction, be liable to a fine not exceeding fifty thousand ringgit or to imprisonment for a term not exceeding three years or to both.