Section 45. Delegation of Director General's functions. (Real Property Gains Tax Act 1976

Real Property Gains Tax Act 1976 (Act 169)
PART V - ADMINISTRATIVE AND SUPPLEMENTAL

Section 45. Delegation of Director General's functions.

(1) Any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 57) may be exercised by a Deputy Director General appointed under the law relating to income tax.

(2) The Director of Inland Revenue, Sabah, appointed under the law relating to income tax, and the Director of Inland Revenue, Sarawak, similarly appointed, may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under section 57).

(3) The Assistant Directors General of Inland Revenue appointed under the law relating to income tax may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under sections 46 and 57).

(4) Senior Assistant and Assistant Directors of Inland Revenue appointed under the law relating to income tax may exercise any function of the Director General under this Act (not being a function exercisable by statutory order or a function exercisable under sections 46 and 57).

Proviso- [Repealed by Act A 1028:s:10]

[Am Act A1028:s:10]

(5) Any public officer or an employee of the Inland Revenue Board of Malaysia who is authorised under subsection 136 (5) of the Income Tax Act 1967, to exercise or assist in exercising any function of the Director General under that Act shall be deemed to be an officer authorised to exercise or assist in exercising any function of the Director General under this Act which is exercisable under subsection (4) by a Senior Assistant Director or Assistant Director.

[Am Act 557:s:34]

(6) Where a public officer or an employee of the Inland Revenue Board of Malaysia exercises under this Act any of the Director General's functions by virtue of any provision of subsections (1) to (5), he shall do so subject to the general supervision, direction and control of the Director General.

[Am Act 557:s:34]

(7) The delegation by or under any provision of subsections (1) to (5) of the exercise of any function of the Director General shall not prevent the exercise of that function by the Director General himself.

(8) References in this Act to the Director General shall be construed, in relation to any case where a public officer or an employee of the Inland Revenue Board of Malaysia is authorised or deemed to have been authorised by any provision of subsections (1) to (5) to exercise the functions of the Director General, as including references to that officer or employee.

[Am. Act 328; 557:s:34; Act A1028.]