Section 74A
Recovery from persons leaving Malaysia
The Collector, where he is of the opinion that any person is about or likely to leave Malaysia without paying any duties, penalties or other sums required to be paid under this Act, may issue to any
Commissioner of Police or Director of Immigration a certificate containing particulars of those duties, penalties or sums so payable
*NOTE—Previously “shall be liable to a fine of five thousand ringgit”–see section 40 of Measures for the
Collection, Administration and Enforcement of Tax Act 2024 [Act 863].
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with a request for that person to be prevented from leaving Malaysia unless and until he pays all the duties, penalties or sums so payable or furnishes security to the satisfaction of the Collector for their payment.
(1A)
The certificate referred to in subsection (1) may be issued to any
Commissioner of Police or Director of Immigration through an electronic medium or by way of electronic transmission.
(2)
Subject to any order issued or made under any written law relating to banishment or immigration, any Commissioner of Police or
Director of Immigration who receives a request under subsection (1)
in respect of any person shall take or cause to be taken all such measures as may be necessary to give effect to it.
(3)
The Collector shall cause notice of the issue of the certificate under subsection (1) to be served personally or by registered post on the person to whom the certificate relates:
Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section.
(4)
Where a person in respect of whom a certificate has been issued under subsection (1)—
(a)
produces a written statement signed on or after the date of the certificate by the Collector to the effect that all the duties, penalties or sums specified in the certificate have been paid or that security has been furnished for the payment; or
(b)
pays all the duties, penalties or sums specified in the certificate to the officer in charge of a police station or to an immigration officer, the statement or the payment, as the case may be, shall be sufficient authority for allowing that person to leave Malaysia.
(5)
No legal proceedings shall be instituted or maintained against the Government, a State Government, a police officer or any other public officer in respect of anything lawfully done under subsection 74B(2).
82 Laws of Malaysia ACT 378
(6)
In this section—
“Commissioner of Police” includes a Chief Police Officer;
“Director of Immigration” means the Director of Immigration in
*Peninsular Malaysia, Sabah or Sarawak;
“immigration officer” means a public officer having official duties in connection with the control of immigration into Malaysia or any part of Malaysia.