Sales Tax Act 1972 (Act 64)
PART VIII - COLLECTION, RECOVERY, DRAWBACK, REFUND AND REMISSION



Section 27A. Recovery of sales tax, etc., from persons leaving the Federation.


(1) Where the Director General has reason to believe that any person is about or is likely to leave the Federation without paying -

    (a) any sales tax payable by him;

    (b) any penalty payable by him under section 24;

    (c) any surcharge payable by him under section 30(1b) ; or

    (d) any other moneys recoverable from him under this Act,

he may issue to any Director of Immigration a certificate containing particulars of the sales tax, penalty, surcharge or other moneys so payable with a request that such person be prevented from leaving the Federation unless and until he pays the sales tax, penalty, surcharge or other moneys so payable, or furnishes security to the satisfaction of the Director General for their payment.

(2) Subject to any order issued or made under any written law for the time being in force relating to banishment or immigration, any Director of Immigration who receives a request under subsection (1) in respect of a person shall exercise all measures which may include the removal and retention of any certificate of identity, passport, exit permit or other travel documents in relation to that person as may be necessary to give effect to the request.

(3) The Director General shall cause a 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 the person in respect of whom a certificate has been issued under subsection (1) produces on or after the date of the certificate a written statement signed by the Director General stating that all the sales tax, penalty, surcharge or other moneys specified in the certificate have been paid, or that security has been furnished for its payment, that statement shall be sufficient authority for allowing that person to leave the Federation.

(5) No legal proceedings shall be instituted or maintained against the Government, a State Government or any other public officer in respect of anything lawfully done under this section.

(6) In this section, "Director of Immigration" means any Director of Immigration appointed under subsection 3(1a) of the Immigration Act 1959-1963.

[Ins Act A1058:s.11]

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