Stamp Act · 2022 Revised Edition · Part · Estate Duties
81. Appeal to Court on payment of or security given for duty claimed
Official textFrom Attorney General's Chambers, unchanged
Any person aggrieved by the decision of the Collector with respect to the amount of estate duty payable on an affidavit or account or with respect to the repayment of any excess duty or to any claim for additional duty by the Collector and whether he is aggrieved on the ground of the value of any property or the rate charged or otherwise, may on payment, of, or giving security as hereinafter mentioned for, the duty claimed by the Collector or such portion of it as is then payable by him, appeal to the High Court within 3 months from the date of the decision and the amount of the duty shall be determined by the Court and if the duty is less than that paid to the Collector the excess shall be repaid.
Collector
“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
No appeal from Court without leave
No appeal shall be allowed from any order, direction, determination or decision of the Court under any appeal under this section except with the leave of the Court or of the Court of Appeal.
Costs of appeal
The costs of the appeal shall be in the discretion of the Court, and the Court where it appears to the Court just, may order the Collector to pay on any excess of duty repaid by him interest at the rate of 4 per cent per annum for such period as appears to the Court just:
Provided that the Court, if satisfied that it would impose hardship to require the appellant as a condition of the appeal to pay the whole, or as the case may be, any part of the duty claimed by the Collector or of such portion of it as is then payable by him, may allow an appeal to be brought on payment of no duty or of such part only of the duty as to the Court seems reasonable and on security to the satisfaction of the Court being given for the duty or so much of the duty as is not so paid, but in such case the Court may order interest at the rate of 4 per cent per annum to be paid on the unpaid duty so far as it becomes payable under the decision of the Court.
Stamp 60
Terms defined in this Act
Collector
Defined · s 2“Collector” means any officer whom His Majesty the Sultan and Yang Di-Pertuan may by public notification appoint in that behalf by name or in virtue of his office;
property
Defined · s 2“property” includes movable and immovable property and any estate in any property movable or immovable and any debt and anything in action and any other right or interest in the nature of property whether in possession or not;
Part