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

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

The application for extension of time and for leave to commence judicial review was refused because it was filed out of time without good reason and the impugned decisions were not final or amenable to judicial review given the statutory appeal route to the Special Commissioners exists; accordingly the court lacked jurisdiction to grant leave and 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
Judicial Review / Leave Stage
Outcome
Application for extension of time and leave to commence judicial review refused; application and stay dismissed.
Legal Topics
Extension of Time Under Order 53, Amenability to Judicial Review, Income Tax Exemption P.u.(a)382/2003, Statutory Appeal to Special Commissioners
Source Language
Malay/English
Administrative Law Tax Law Civil Procedure Judicial Review Extension of Time Under Order 53 Amenability to Judicial Review Income Tax Exemption P.u.(a)382/2003 Statutory Appeal to Special Commissioners

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Parties

CHEN, WEN-CHIN

Pemohon

Ketua Pengarah Hasil Dalam Negeri

Responden Pertama

Menteri Kewangan Malaysia

Responden Kedua

Procedural Posture

Judicial Review / Leave Stage

Legal Issues

  1. 1 Whether the judicial review application was time-barred and whether an extension of time should be granted
  2. 2 Whether the impugned notices and ministerial/administrative decisions were final and amenable to judicial review or whether the statutory appeal to the Special Commissioners is the proper remedy

Ratio Decidendi

The application for extension of time and for leave to commence judicial review was refused because it was filed out of time without good reason and the impugned decisions were not final or amenable to judicial review given the statutory appeal route to the Special Commissioners exists; accordingly the court lacked jurisdiction to grant leave and the application and stay were dismissed with costs.

Court Disposition

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

Orders

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