PA-25-38-07/2021 (Mahkamah Tinggi)

PA-25-38-07/2021 (Mahkamah Tinggi)

The application for extension of time and leave to commence judicial review was refused because the applicant failed to show good reason for delay under Order 53 r 3(6)-(7) and failed to demonstrate the very exceptional circumstances required to bypass the statutory appeal remedy to SCIT; the impugned decisions were not final or amenable to judicial review. The application and stay were dismissed with costs.

Citation
PA-25-38-07/2021 (Mahkamah Tinggi)
Parties
Pemohon: CHEN, WEN-CHIN; Responden Pertama: Ketua Pengarah Hasil Dalam Negeri; Responden Kedua: Menteri Kewangan Malaysia
Court
High Court
Jurisdiction
Malaysia
Judgment Date
21 February 2022
Case Number
PA-25-38-07/2021 (Mahkamah Tinggi)
Procedural Posture
Permohonan Bagi Semakan Kehakiman (judicial Review) / Leave Stage (application for Leave and Stay)
Outcome
Application for extension of time and leave refused; application for judicial review and stay dismissed.
Legal Topics
Income Tax Assessment, Extension of Time, Amenability to Judicial Review, Certiorari, Mandamus, Special Commissioners of Income Tax (scit), Natural Justice
Source Language
Malay/English
Administrative Law Tax Law Procedural Law Judicial Review Income Tax Assessment Extension of Time Amenability to Judicial Review Certiorari +3 more

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Parties

CHEN, WEN-CHIN

Pemohon

Ketua Pengarah Hasil Dalam Negeri

Responden Pertama

Menteri Kewangan Malaysia

Responden Kedua

Procedural Posture

Permohonan Bagi Semakan Kehakiman (judicial Review) / Leave Stage (application for Leave and Stay)

Legal Issues

  1. 1 Whether the judicial review application was time‑barred and whether there was good reason to extend time under Order 53 r 3(6)-(7) ROC 2012
  2. 2 Whether the Director General's and Minister's decisions were final and amenable to judicial review or whether the statutory appeal to the Special Commissioners of Income Tax is the proper remedy
  3. 3 Whether very exceptional circumstances justified bypassing statutory appeal remedies

Ratio Decidendi

The application for extension of time and leave to commence judicial review was refused because the applicant failed to show good reason for delay under Order 53 r 3(6)-(7) and failed to demonstrate the very exceptional circumstances required to bypass the statutory appeal remedy to SCIT; the impugned decisions were not final or amenable to judicial review. The application and stay were dismissed with costs.

Court Disposition

Application for extension of time and leave refused; application for judicial review and stay dismissed.

Orders

  • Extension of time to file application refused
  • Leave to commence judicial review refused