PA-25-39-7/2021 (Mahkamah Tinggi)

PA-25-39-7/2021 (Mahkamah Tinggi)

The application for extension of time and leave for judicial review was refused because the applicant failed to show good reason for filing out of time under Order 53 r3(6)-(7); moreover the impugned decisions were not final and were amenable to the statutory appeal to the Special Commissioners of Income Tax, and the applicant did not demonstrate the very exceptional circumstances necessary to bypass that appeal route; consequently the court had no jurisdiction to entertain the leave application.

Citation
PA-25-39-7/2021 (Mahkamah Tinggi)
Parties
Applicant: Daniel John Beasley; 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-25-39-7/2021 (Mahkamah Tinggi)
Procedural Posture
Judicial Review (permohonan Bagi Semakan Kehakiman) / Leave and Stay Application (order 53 Leave Stage)
Outcome
Application for extension of time and leave to commence judicial review dismissed; leave refused; costs awarded to respondents.
Legal Topics
Extension of Time, Amenability to Judicial Review (finality), Individual Income Tax Exemption (p.u.(a) 382/2003), Statutory Appeal to Special Commissioners of Income Tax, Mandamus, Natural Justice
Source Language
Malay/English
Tax Law Administrative Law Judicial Review Civil Procedure Extension of Time Amenability to Judicial Review (finality) Individual Income Tax Exemption (p.u.(a) 382/2003) Statutory Appeal to Special Commissioners of Income Tax +2 more

Case Brief

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Parties

Daniel John Beasley

Applicant

Ketua Pengarah Hasil Dalam Negeri

First Respondent

Menteri Kewangan Malaysia

Second Respondent

Procedural Posture

Judicial Review (permohonan Bagi Semakan Kehakiman) / Leave and Stay Application (order 53 Leave Stage)

Legal Issues

  1. 1 Whether the judicial review application was time barred and whether extension of time should be granted under Order 53 r 3(6) and (7) Rules of Court 2012
  2. 2 Whether the impugned notices/decisions of the Director General and the Minister 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 existed to justify bypassing the statutory appeal

Ratio Decidendi

The application for extension of time and leave for judicial review was refused because the applicant failed to show good reason for filing out of time under Order 53 r3(6)-(7); moreover the impugned decisions were not final and were amenable to the statutory appeal to the Special Commissioners of Income Tax, and the applicant did not demonstrate the very exceptional circumstances necessary to bypass that appeal route; consequently the court had no jurisdiction to entertain the leave application.

Court Disposition

Application for extension of time and leave to commence judicial review dismissed; leave refused; costs awarded to respondents.

Orders

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