Section 36C
Section 36C
Notwithstanding section 36B(1A), where section 36AA applies and it appears to the Collector that based on the market value of the immovable property as ascertained by the valuer employed by the Government, the proper amount of duty chargeable on the instrument is equal to or lower than the advance duty paid, he may notify the person in writing of the valuation on the proper amount of
56 Laws of Malaysia ACT 378
duty and such notification shall be deemed to be an assessment for the purposes of this Act.
(2)
Where it is proved to the satisfaction of the Collector that the person has paid the advance duty chargeable under section 36AA in excess of the proper amount of duty referred to in subsection (1), the excess shall be refunded by the Collector.
Assessment and additional assessment in certain cases
36CA. (1) The Collector, where it appears to him that no or no sufficient assessment has been made on an instrument chargeable to duty, may in that year or within five years after the date the duty is paid or would have been paid make an assessment or additional assessment, as the case may be, in respect of that instrument in the amount or additional amount of duty payable or in the additional amount of duty in which, according to the best of the Collector’s judgment, the assessment with respect to that instrument ought to have been made.
(2)
The Collector, where it appears to him that—
(a)
any form of fraud or wilful default has been committed by or on behalf of any person; or
(b)
any person has been negligent, in connection with or in relation to duty, may at any time make an assessment in respect of that instrument for the purpose of making good any loss of duty attributable to the fraud, wilful default or negligence in question.
Minimum amount of duty
36CB. Notwithstanding any other provision of this Act, an amount of ten ringgit shall be imposed as duty for each instrument where the duty is less than ten ringgit except for cheque and contract note.
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