Section 90a Evidence Act Malaysia
A time for review.
Section 90a evidence act malaysia. Charge of income tax 3 a. Section 90a evidence act 1950 of malaysia. Short title and commencement 2. Such documents therefore constituted primary evidence which could be adduced under section 64 of the 1950 act.
Laws of malaysia act 53 income tax act 1967 arrangement of sections part i preliminary section 1. This paper examines the issues and challenges on the admissibility of documents produced by a computer as provided in section 90a of malaysia s evidence act 1950 in the context of current technological developments and approaches taken in singapore and england. Documents produced by a computer admissibility issues. Act a729 evidence amendment act 1989 05 05 1989 act a851 evidence amendment act 1993 16 07 1993 act a978 evidence amendment act 1997 31 01 1997 056 special e fm page 98 friday march 31 2006 5 45 pm 99 laws of malaysia act 56 evidence act 1950 list of sections amended section amending authority in force from long title p u.
Nevertheless section 90a of the evidence act 1950 is what governs malaysia in terms of electronic or digital evidence and its admissibility. Evidence 3 laws of malaysia act 56 evidence act 1950 arrangement of sections part i relevancy chapter i preliminary section 1. The definitions under and nuances of this section were explained by mariette peters pic above a partner of local law firm zul rafique partners to an audience of internal auditors at the institute of internal auditors national conference 2016 on. Criminal lawyer kitson foong said illegally obtained evidence remained admissible in malaysia but this was subject to provisions in section 90a of the evidence act 1950.
Relevancy of facts forming part of same transaction 7. Non chargeability to tax in respect of offshore business activity 3 c. Evidence may be given of facts in issue and relevant facts 6. Annual international conference on law regulations and public policy lrpp 2016.
Section 90a provides specifically for the admissibility of documents produced by computers most notably by requiring that they were produced by the computer in the course of its ordinary use section 90a 1 of the 1950 act.