Daniel John Beasley 1. Ketua Pengarah Hasil Dalam Negeri 2. Menteri Kewangan Malaysia

Daniel John Beasley 1. Ketua Pengarah Hasil Dalam Negeri 2. Menteri Kewangan Malaysia

The application for extension of time and leave to commence judicial review was dismissed because it was filed outside the mandatory three‑month period without good reason; the impugned decisions of R1 and R2 were not final and therefore not amenable to judicial review absent very exceptional circumstances; the statutory appeal route to the Special Commissioners of Income Tax must be pursued; costs awarded to respondents.

Citation
PA-25-39-07/2021 (Mahkamah Tinggi)
Parties
Applicant: Daniel John Beasley; Respondent 1 Director General of Inland Revenue: Ketua Pengarah Hasil Dalam Negeri; Respondent 2 Minister of Finance: Menteri Kewangan Malaysia
Court
High Court
Jurisdiction
Malaysia
Judgment Date
21 February 2022
Case Number
PA-25-39-07/2021 (Mahkamah Tinggi)
Procedural Posture
Judicial Review (leave Application) / Leave Stage (application for Leave and Stay)
Outcome
Application dismissed; extension of time and leave to commence judicial review refused
Legal Topics
Extension of Time, Amenability to Judicial Review, Income Tax Exemption P.u.(a) 382/2003, Statutory Appeal to Special Commissioners of Income Tax, Mandamus, Abuse of Process
Source Language
Malay/English
Administrative Law Tax Law Judicial Review Procedural Law Extension of Time Amenability to Judicial Review Income Tax Exemption P.u.(a) 382/2003 Statutory Appeal to Special Commissioners of Income Tax +2 more

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Parties

Daniel John Beasley

Applicant

Ketua Pengarah Hasil Dalam Negeri

Respondent 1 Director General of Inland Revenue

Menteri Kewangan Malaysia

Respondent 2 Minister of Finance

Procedural Posture

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

Legal Issues

  1. 1 Whether the judicial review application was filed within the three month limit or whether extension of time should be granted
  2. 2 Whether the impugned notices/decisions of Respondent 1 and Respondent 2 are final and amenable to judicial review
  3. 3 Whether very exceptional circumstances exist to bypass the statutory appeal to the Special Commissioners of Income Tax

Ratio Decidendi

The application for extension of time and leave to commence judicial review was dismissed because it was filed outside the mandatory three‑month period without good reason; the impugned decisions of R1 and R2 were not final and therefore not amenable to judicial review absent very exceptional circumstances; the statutory appeal route to the Special Commissioners of Income Tax must be pursued; costs awarded to respondents.

Court Disposition

Application dismissed; extension of time and leave to commence judicial review refused

Orders

  • Application for extension of time refused
  • Leave to commence judicial review refused