Real Property Gains Tax Act 1976 (Act 169) Section 22. Recovery from persons leaving Malaysia.
(b) all sums payable by him under section 21 (4), (2) Subject to any order issued or made under any written law relating to banishment or immigration, any Commissioner of Police or Director of Immigration who receives a request under subsection (1) in respect of any person shall take or cause to be taken all such measures (including the use of reasonable force and the seizure, removal or retention of any certificate of identity and any passport, exit permit or other travel document relating to that person ) as may be necessary to give effect to it. (3) The Director General shall cause notice of the issue of a certificate under subsection (1) to be served personally or by registered post on the person to whom the certificate relates: Provided that the non-receipt of the notice by that person shall not invalidate anything done under this section. (4) Where a person in respect of whom a certificate has been issued under subsection (1)-
(b) pays all the tax and sums specified in the certificate to the officer in charge of a police station or to an immigration officer, (5) No legal proceedings shall be instituted or maintained against the Government, a State Government, a police officer or any other public officer in respect of anything lawfully done under this section or section 32 (2). (6) In this section - "Commissioner of Police" includes a Chief Police Officer; "Director of Immigration" means the Director of Immigration in any part of Malaysia; "immigration officer" means a public officer having official duties in connection with the control of immigration into Malaysia or any part of Malaysia. Copyright © 2001 PNMB-LawNet. All rights reserved. |