Seksyen 50a

any erroneous or under assessment of the duty or penalty by the Collector; or

the failure to assess that duty or penalty by the

Collector, and the correct amount of duty or penalty due on the instrument shall be debts due to the Government and shall be recoverable by any of the ways and means in force for the time being for the recovery of debts due to the

Government.”.

Undang-Undang Malaysia 44

Akta 693

Pindaan seksyen 57