CHEN, WEN-CHIN 1. KETUA PENGARAH HASIL DALAM NEGERI 2. MENTERI KEWANGAN MALAYSIA

CHEN, WEN-CHIN 1. KETUA PENGARAH HASIL DALAM NEGERI 2. MENTERI KEWANGAN MALAYSIA

The applicant failed to establish good reason to extend time under Order 53 r 3(6)/(7); the impugned decisions by R1 and administrative reply by R2 were not final or amenable to judicial review because a statutory appeal to the Special Commissioners of Income Tax exists; no very exceptional circumstances, jurisdictional error or breach of natural justice were shown; therefore the court lacked jurisdiction to grant leave and the application for extension of time and leave was dismissed with costs.

Citation
PA-25-38-07/2021 (Mahkamah Tinggi)
Parties
Applicant: CHEN, WEN-CHIN; First Respondent: KETUA PENGARAH HASIL DALAM NEGERI; Second Respondent: MENTERI KEWANGAN MALAYSIA
Court
High Court
Jurisdiction
Malaysia
Judgment Date
21 February 2022
Case Number
PA-25-38-07/2021 (Mahkamah Tinggi)
Procedural Posture
Judicial Review / Leave Stage (application for Leave and Stay)
Outcome
Application for extension of time and leave to commence judicial review dismissed; stay of proceedings refused; costs awarded against the applicant.
Legal Topics
Extension of Time, Amenability to Judicial Review, Individual Income Tax Exemption (p.u. (a) 382/2003), Order 53 Rules of Court 2012, Statutory Appeal to Special Commissioners of Income Tax
Source Language
Malay/English
Administrative Law Tax Law Civil Procedure Judicial Review Extension of Time Amenability to Judicial Review Individual Income Tax Exemption (p.u. (a) 382/2003) Order 53 Rules of Court 2012 +1 more

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Parties

CHEN, WEN-CHIN

Applicant

KETUA PENGARAH HASIL DALAM NEGERI

First Respondent

MENTERI KEWANGAN MALAYSIA

Second Respondent

Procedural Posture

Judicial Review / Leave Stage (application for Leave and Stay)

Legal Issues

  1. 1 Whether the application for leave was time‑barred and whether an extension of time should be granted under Order 53 r 3(6)/(7) ROC 2012
  2. 2 Whether the decisions/assessments of the DGIR and the Minister are final and amenable to judicial review or whether the statutory appeal to the Special Commissioners of Income Tax (SCIT) must be exhausted
  3. 3 Whether the applicant established the required "very exceptional circumstances" to justify judicial review in a tax matter

Ratio Decidendi

The applicant failed to establish good reason to extend time under Order 53 r 3(6)/(7); the impugned decisions by R1 and administrative reply by R2 were not final or amenable to judicial review because a statutory appeal to the Special Commissioners of Income Tax exists; no very exceptional circumstances, jurisdictional error or breach of natural justice were shown; therefore the court lacked jurisdiction to grant leave and the application for extension of time and leave was dismissed with costs.

Court Disposition

Application for extension of time and leave to commence judicial review dismissed; stay of proceedings refused; costs awarded against the applicant.

Orders

  • Application for extension of time dismissed
  • Application for leave to commence judicial review dismissed