Section 109
Section 109
(1)
The Controller may establish and operate a computer service and make provision for any manifest, return, list, statement, declaration, direction, notice, permit, receipt or other document required or authorised by this Order to be made, served or submitted by electronic transmission, referred to in this Order as an electronic notice.
(2)
A registered user may, in accordance with regulations made under subsection (13), make and serve an electronic notice to the computer account of the Controller.
(3)
The Controller or any person authorised by him may, in accordance with regulations made under subsection (13), make and serve an electronic notice to the computer account of a registered user.
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(4)
Where an electronic notice is transmitted to the computer account of the
Controller using the authentication code assigned to a registered user –
(a)
with or without the authority of the registered user; and
(b)
before the notification to the Controller by the registered user, in such manner as the Controller may determine, of cancellation of the authentication code, such notice shall, for the purposes of this Order, be presumed to be made by the registered user unless he adduces evidence to the contrary.
(5)
Where the registered user alleges that he has transmitted no such electronic notice referred to in subsection (4), the burden is also on him to adduce evidence of such fact.
(6)
For the purposes of this Order, an electronic notice or a copy thereof shall not be inadmissible in evidence merely on the basis that it was transmitted without the making or delivery of any equivalent document or counterpart in paper form.
(7)
Notwithstanding any other written law, in any proceedings under this Order, an electronic notice or a copy thereof, including a print-out of such notice or copy, or any database report, including a print-out of such report, relating to such notice –
(a)
certified by the Controller to contain all or any information transmitted in accordance with this section; and
(b)
duly authenticated in the manner specified in subsection (8) or otherwise duly authenticated by showing that there is no material discrepancy between the electronic notice or copy thereof certified by the Controller and the copy of the same electronic notice kept by an independent record-keeper appointed under any regulations made under subsection (13), shall be admissible as evidence of the facts stated or contained therein.
(8)
For the purposes of this section, a certificate –
(a)
giving the authentication code and other particulars of any user and device, if known, involved in the production and transmission of, and identifying the nature of, the electronic notice or copy thereof; and
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(b)
purporting to be signed by the Controller or by a person occupying a responsible position in relation to the operation of the computer service at the relevant time, shall be sufficient evidence that the electronic notice or copy thereof has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
(9)
Where an electronic notice or a copy thereof is admissible under subsection (7), it shall be presumed, until the contrary is proved, that the contents of the electronic notice or copy thereof have been accurately transmitted.
(10)
The Controller may, for the purpose of facilitating any electronic transmission under this section, approve the use in any such electronic transmission of symbols, codes, abbreviations or other notations to represent any particulars or information required under this
Order.
(11)
Any officer of excise or any other person employed in the administration of this
Order shall not be treated as having contravened any provision of any written law relating to confidentiality or secrecy merely because he communicates to the independent record-keeper or his employee or permits the independent record-keeper or his employee to have access to any electronic notice or any information contained therein.
(12)
The independent record-keeper, his employee and any person transmitting an electronic notice on behalf of another person shall not divulge or disclose the contents of any electronic notice or a copy thereof without the prior written consent of the Controller.
(13)
The Minister may, with the approval of His Majesty the Sultan and
Yang Di-Pertuan, make regulations –
(a)
prescribing the conditions for subscription to the computer service, including the manner in which the authentication codes are to be assigned;
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(b)
prescribing the manifests, returns, lists, statements, declarations, directions, notices, permits, receipts or other documents which may be transmitted through the computer service, including the form and manner in which they are to be transmitted;
(c)
for the correction of errors in or amendments to electronic notices;
(d)
prescribing the procedure for use of the computer service, including the procedure in circumstances where there is a breakdown or interruption in the service;
(e)
for the appointment of an independent record-keeper to be charged with the duty to maintain, for such period as the Controller may determine, a record of all electronic notices and transactions made through the data service provider between the
Controller and the registered users, such a duty to include keeping the database reports;
(f)
for the independent record-keeper to produce a copy of the relevant record pertaining to any electronic notice or a copy thereof to either the Controller or the registered user, whose electronic notice is in issue, when requested by either party to do so;
(g)
for the standards of security, confidentiality, data integrity and conduct of the computer service and for the review of the operations and activities of the data service provider by such authority or expert as may be prescribed; and
(h)
generally for the better provision of the computer service.