INCOME TAX ACT 1967 (ACT 53) PART IV - PERSONS CHARGEABLE
Section 76. Rulers and Ruling Chiefs.
(1) The income of a Ruler or Ruling Chief shall be assessable and chargeable to tax in the name of the person nominated by the Ruler or Ruling Chief for the purposes of this Act as the person executing the function of administrator of the private property of the Ruler or Ruling Chief:
Provided that where no such nomination has been made by a Ruler or Ruling Chief, section 66 shall apply to such Ruler or Ruling Chief.
[Ins. Act 513:s.14]
(2) Where a person is responsible for the payment of tax on behalf of a Ruler or Ruling Chief-
(a) that person may pay the tax out of any private property in his hands or under his control belonging to the Ruler or Ruling Chief and may, to the extent that he pays any such tax out of his own property, indemnify himself out of any such private property;
(b) that person shall not be personally liable in respect of the tax except to the extent that he-
(i) has in his possession, custody or control any private property belonging to the Ruler or Ruling Chief; or
(ii) had any such private property in his possession, custody or control at any time after receiving notice of the tax having become due;
(c) unless the sanction of the Attorney General is first obtained, no prosecution, suit or other legal proceedings shall be instituted against that person in respect of any act or thing or which he is responsible under this section; and
(d) the provisions of section 67 shall be modified accordingly when applicable with this section.
(3) In this section "Ruler or Ruling Chief" means-
(a) the Yang di-Pertuan Agong;
(b) the Raja Permaisuri Agong;
(c) the Timbalan Yang di-Pertuan Agong or other Ruler exercising the functions of the Yang di-Pertuan Agong;
(d) a State Authority or any person exercising the functions of a State Authority; or
(e) the Undang of Sungei Ujong, the Undang of Jelebu, the Undang of Johol, the Undang of Rembau or the Tunku Besar of Tampin.