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-

(5) The office of the Clerk shall be a federal public office.



Related reading:


Copyright 2002 PNMB LawNet. All rights reserved.