Section 83
Appointment of receiver to be notified to Director General
Where a receiver of the property of any person who is liable for any service tax due and payable is appointed, the receiver shall give notice of such appointment to the Director General within fourteen days thereafter, and shall before disposing of any of the assets of the person set aside such sum out of the assets as appears to the Director
General to be sufficient to provide for any service tax that is or will thereafter become due and payable in respect of the taxable services provided or imported taxable services acquired by the person before the appointment of the receiver, and shall pay such service tax.
(2)
Any receiver appointed under subsection (1) who fails to give notice to the Director General within the time specified in subsection (1) or fails to provide for the payment of the taxable service tax as required under that subsection shall be personally liable for any service tax that is or will become due and payable as aforesaid.
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(3)
Any receiver who fails to comply with subsection (1) commits an offence and shall, on conviction, be liable to a fine not exceeding ten thousand ringgit.
(4)
Where two or more persons are appointed receivers, the obligations and liabilities attaching to a receiver under this section shall attach to all such persons jointly and severally, subject to a right of contribution between themselves as in cases of contract.
(5)
This section shall not apply to a foreign registered person.