Any amount of excess in respect of duty payable which is to be refunded to a person under this Act may be utilized by the Collector for the payment of any other amount of—
duty
“duty” means any stamp duty for the time being chargeable under this Act or under any written law;
duty which is due and payable by the person under this Act;
or
tax which is due and payable (including any amount of instalments which are due and payable) by the person under the Income Tax Act 1967, the Petroleum (Income Tax) Act 1967 [Act 543], the Real Property Gains Tax Act 1976
property
“property” includes movable or immovable property and any estate or interest in any property movable or immovable, whether in Stamp 17 possession, reversion, remainder or contingency, and any debt, and anything in action, and any other right or interest in the nature of property which is capable of being disposed of and has a value in it;
[Act 169] or the Labuan Business Activity Tax Act 1990
[Act 445].
Where amount of excess in respect of a person is ascertained in accordance with subsection 111(4A) of the Income Tax Act 1967, subsection 50(4) of the Petroleum (Income Tax) Act 1967, subsection 24(7A) of the Real Property Gains Tax Act 1976 or
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subsection 12(2) of the Labuan Business Activity Tax Act 1990, the excess shall be applied for the payment of duty which is due and payable by the person under this Act.