INCOME TAX ACT 1967 (ACT 53)
PART VI - ASSESSMENTS AND APPEALS
Chapter 2 - Appeals
Section 98. The Special Commissioners and the Clerk.
(1) For the purposes of this Act there shall be three or more Special Commissioners of Income Tax and a Clerk to the Special Commissioners.
(2) The Special Commissioners shall be appointed by the Yang di-Pertuan Agong.
(3) The Special Commissioners shall include such number of persons with judicial or other legal experience (that is to say, experience as an advocate, as a member of the judicial and legal service or as the holder of an office to which the Judges Remuneration Act 1971[Act 45], applies) as may be necessary for the purposes of paragraph 1 of Schedule 5; and, if the Yang di-Pertuan Agong considers it expedient to do so, he may appoint one of those persons to be the Chairman of the Special Commissioners.
(4) Each Special Commissioner-
(a) shall hold office for such period and on such terms (including terms as to remuneration and allowances) as may be specified by the Minister; and(5) The office of the Clerk shall be a federal public office.
(b) shall be deemed to be a public servant within the meaning of section 21 of the Penal Code [Act 574].
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