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Bahagian XII · Part XII

35. Pindaan Jadual 5

Jadual 5 kepada Akta ibu dipinda—

(a)

dengan menggantikan subperenggan 1(3) dengan subperenggan yang berikut:

“(3)  Two or more hearing of appeals may be heard concurrently at any one time, and if the Chairman of the Special Commissioners—

(a)

is presiding at the hearing of one of the appeals, the

Special Commissioners present at the hearing of the other appeals; or

(b)

has not been appointed or is not present at the hearing of any of the appeals, the Special Commissioners present at the hearing of the appeals, shall choose one of their number (who shall be a person with experience of the kind mentioned in subparagraph (1)) to preside at the hearing of the other appeal or appeals, as the case may be.”;

Undang-Undang Malaysia 42

(b)

dengan memasukkan selepas perenggan 1 perenggan yang berikut:

“1a.  If any one of the Special Commissioners who has commenced hearing any of the appeals is unable to complete the hearing due to expiration of the term of his appointment or other reason, the hearing may, with the consent of both parties, be heard afresh or continued by the remaining Special Commissioners with another

Special Commissioner.”;

(c)

dalam subsubperenggan 17(1)(b), dengan memasukkan selepas perkataan “party,” perkataan “or may dismiss the appeal if the defaulting party is the appellant,”;

(d)

dalam subsubperenggan 17(2)(a), dengan memasukkan selepas perkataan “decide” perkataan “or dismiss”; dan

(e)

dengan memasukkan selepas perenggan 23 perenggan yang berikut:

“23a.  For the purpose of paragraph 23, “deciding order” includes an order where the Special Commissioners dismiss an appeal under paragraph 17.”.

Report

Bahagian II

Peruntukan Kecualian dan Peralihan

Bab III

Pindaan Kepada Akta Setem 1949

Bab IV

Bab V

Pindaan Kepada Akta Cukai Aktiviti Perniagaan Luar Pesisir Labuan 1990