Every railway company shall, in forms to be approved by the Minister, prepare half‑yearly, or at such intervals as the Minister prescribes, such returns of its capital and revenue transactions and its traffic as the Minister requires, and shall forward a copy of those returns to the Minister at such times as he directs.
railway company
“railway company” includes any person or persons, whether incorporated or not, who are owners or lessees of a railway or parties to an agreement for working a railway, but shall not include the government of Malaysia;
Any railway company which fails to comply with this section shall forfeit to the Government a sum of $50 for every day during which the default continues after the 14th day from the date prescribed for the submission of the return.