Malaysia legislation
Section 43
Section 43
(1)
Where –
(a)
no valid notice of appeal against an assessment has been given under section 45 within the time specified by that section (or any extension thereof); or
(b)
an agreement has been come to with respect to an assessment pursuant to section 47(2); or
(c)
an assessment has been determined on appeal and there is no right of further appeal; or
(d)
a valid notice of appeal against an assessment has been given but the appellant dies before the hearing of the appeal by the Special
Commissioners is commenced or completed and no personal repre-sentative of the estate of the deceased appellant applies to the Special
Commissioners within two years after his death to proceed with or complete the hearing, the assessment as made, agreed to or determined shall be final and conclusive for the purposes of this Enactment.
(2)
Nothing in subsection (1) shall prejudice the exercise of any power conferred on the Secretary by section 39 or 75(3).