INCOME TAX ACT 1967 (ACT 53) PART VI - ASSESSMENTS AND APPEALS Chapter 2 - Appeals
Section 102. Disposal of appeals.
(1) Subject to subsection (3), the Director General may send an appeal forward to the Special Commissioners at any time within the twelve-month period from the date of receipt of the notice of appeal or, if an extension under section 101(1B) has been granted, within the extended period and if he is of the opinion that there is no reasonable prospect of coming to an agreement with the appellant in accordance with subsection 102 (2) respect of the appeal and if subsection 101(3) and (4) are not applicable; and, where he sends an appeal forward under this subsection, he shall give the appellant written notice that he has done so.
[Am. Act 600: s.10]
(2) [Repealed by
Act 600: s.10]
(3) No appeal shall be sent forward to the Special Commissioners if the Director General and the appellant have or are deemed to have come to an agreement in respect of it in accordance with subsection 101 (2), (3) or (4).
(4) Where an appeal is sent forward to the Special Commissioners pursuant to this section, the appeal shall be sent forward in the manner provided by Schedule 5 and that Schedule shall have effect for regulating the hearing and determination of the appeal and otherwise as provided therein.
(5) Where an appeal has been sent forward to the Special Commissioners pursuant to this section-
[Subs. Act A108: s.2]
(a) the Director General and the appellant at any time before the hearing of the appeal by the Special Commissioners is completed may come to an agreement of the kind mentioned in subsection 101 (2) with regard to the assessment to which the appeal relates; or
(b) the appellant may at any time withdraw the appeal.
(6) Where the Director General and the appellant come to an agreement under paragraph (5)(a), the Director General shall and the appellant may, send a true copy of the agreement to the Special Commissioners.
[Subs. Act A108: s.2]
(7) Where the Special Commissioners are satisfied that the Director General and the appellant have come to an agreement under paragraph (5)(a) with regard to the assessment to which an appeal relates-
[Subs. Act A108: s.2]
(a) the proceedings before the Special Commissioners relating to the appeal shall abate;
(b) the agreement shall have effect as if it had been come to under subsection 101 (2); and
(c) subsection 101 (8) and (9) shall apply accordingly.
(8) Where the Special Commissioners are satisfied that the appellant has withdrawn his appeal under paragraph (5)(b)-
[Subs. Act A108: s.2]
(a) the proceedings before the Special Commissioners relating to the appeal shall abate; and
(b) the assessment to which the appeal relates shall be final and conclusive for the purposes of this Act, the Income Tax Ordinance 1956 of Sabah [Sabah Ord. 29 of 1956], the Inland Revenue Ordinance 1960 of Sarawak [Sarawak Ord. 13 of 1960] or the Income Tax Ordinance 1947 of West Malaysia [Ord. 48 of 1974], as the case may be.
(9) In this section "appeal" means an appeal against an assessment.