Section 57
Disputes and appeals
of State Sales Tax Ordinance, 1998
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Where any person disputes the decision of an authorized officer acting in the course of duty, he may appeal therefrom to the Comptroller whose decision on such dispute shall, subject to subsection (2), be final.
(2)
Any person aggrieved by a decision, other than a decision referred to in subsection (3), of the Comptroller may, within thirty days of being notified of such decision, appeal to the State financial authority whose decision thereon shall be final and not be subject to review in any court.
(3)
Any taxable person who is aggrieved with a decision of the
Comptroller regarding assessment of State sales tax under section 21
or 25(1), tax surcharge under section 23 and penalty for late payment under section 28 may within thirty days from the date of receipt of such decision appeal to a Board of Review, appointed by the Yang di-Pertua Negeri.
(4)
The composition of the Board of Review and the procedure for the lodgement and hearing of appeals before it shall be governed by regulations made under section 62. Such regulations may also provide for appeal against the decisions of the Board of Review.
Liquidator of company to give notice of winding-up, and set aside