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

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

The application for extension of time and leave for judicial review is dismissed because the application was filed outside the three-month period without good reason to extend time, the impugned decisions were not final or amenable to judicial review given the statutory appeal to the Special Commissioners of Income...

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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 Extension of Time and Stay)
Outcome
Application for extension of time and leave refused; application for judicial review and stay dismissed.
Legal Topics
Income Tax Exemption Under P.u.(a)382/2003, Extension of Time Under Order 53, Amenability and Finality of Administrative Decisions, Prerogative Remedies (certiorari, Mandamus)
Administrative Law Tax Law Civil Procedure Judicial Review Income Tax Exemption Under P.u.(a)382/2003 Extension of Time Under Order 53 Amenability and Finality of Administrative Decisions Prerogative Remedies (certiorari, Mandamus)

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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 Extension of Time and Stay)

Legal Issues

  1. 1 Whether the application for leave was time barred and whether extension of time should be granted under Order 53 r 3(6)-(7) ROC 2012
  2. 2 Whether the impugned decisions/assessments were final and amenable to judicial review or whether the statutory appeal to the Special Commissioners of Income Tax (SCIT) is the proper forum
  3. 3 Whether exceptional circumstances exist to bypass the statutory appeal route

Ratio Decidendi

The application for extension of time and leave for judicial review is dismissed because the application was filed outside the three-month period without good reason to extend time, the impugned decisions were not final or amenable to judicial review given the statutory appeal to the Special Commissioners of Income Tax, and the applicant failed to demonstrate very exceptional circumstances; costs ordered RM5,000 to each respondent.

Court Disposition

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

Orders

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