Malaysia legislation
Section 60
Section 60
(2)
A person appointed as receiver who fails to give notice to the Director within the time specified in subsection (1) or fails to provide for payment of the State sales tax as required by that subsection shall be personally liable for any State sales tax that is or becomes payable as aforesaid.
(3)
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.
State sales tax, etc., to be payable notwithstanding any proceedings, etc.