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



Section 46. Identification of officials.


(1) Any person exercising the right of access of the right to take possession conferred by section 28 shall carry a warrant in the prescribed form issued by the Director General which shall identify the holder and his office and shall be produced by the holder on demand to any person having reasonable grounds to make the demand.

(2) Where a person purporting to be a public officer or an employee of the Inland Revenue Board of Malaysia exercising functions under this Act produces a warrant in the form prescribed under subsection (1) or any written identification or authority, then, until the contrary is proved, the warrant, identification or authority shall be presumed to be genuine and he shall be presumed to be the person referred to therein.

[Am Act 557:s:35]
(3) A warrant issued to any person by the Director General under section 137 of the Income Tax Act 1967, shall be deemed to be a warrant issued for the purposes of this section.
[Am. Act 557]

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