Malaysia Case Law

17 Oct 2024

D PRISTINE MEDINI SDN BHD Ketua Pengarah Hasil Dalam Negeri

Citation

JA-25-19-05/2021 (Mahkamah Tinggi)

Court

High Court

Case number

JA-25-19-05/2021 (Mahkamah Tinggi)

The court dismissed the judicial review application because the applicant had an adequate alternative remedy of appeal to the Special Commissioners under s.99(1) ITA 1967, the issues raised were primarily factual, technical and accounting matters more appropriately determined by the SCIT, and the applicant failed to establish the very exceptional circumstances necessary to bypass the statutory appeal mechanism; costs RM5,000 awarded to respondent.

• Income tax exemption
• Assessment and penalties
• Alternative remedy
• Appeal to special commissioners of income tax
• Limitation
• Natural justice

31 Jan 2023

GEZHOUBA ENGINEERING (MALAYSIA) SDN BHD MENTERI KEWANGAN MALAYSIA

Citation

BA-25-61-08/2022 (Mahkamah Tinggi)

Court

High Court

Case number

BA-25-61-08/2022 (Mahkamah Tinggi)

The Minister's non-response to the applicant's request under s135 and/or s127(3A) did not constitute a reviewable decision or omission; the applicant failed to exhaust the statutory appeal under s99 to the Special Commissioner and did not demonstrate exceptional circumstances required to bypass that remedy, therefore leave to apply for judicial review is refused.

• Income tax act 1967
• Section 135
• Section 127(3a)
• Section 99
• Leave to apply
• Alternative remedy

8 Jun 2021

Dell Global Business Center Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

Citation

PA-25-17-03/2021 (Mahkamah Tinggi)

Court

High Court

Case number

PA-25-17-03/2021 (Mahkamah Tinggi)

Leave to commence judicial review was refused because the applicant failed to demonstrate the requisite "very exceptional circumstances" to bypass the statutory appeal under section 99 of the Income Tax Act 1967, and the concurrent filing of judicial review while pursuing the section 99 appeal constituted an abuse of process; the alternative remedy issue may be decided at the leave stage.

• Judicial review
• Alternative remedy
• Leave to apply
• Statutory appeal (s.99 income tax act)
• Abuse of process
• Natural justice

KHOO AH IMM & ORS. V. DATUK BANDAR KUALA LUMPUR & ANOR.

Citation

KHOO AH IMM & ORS. V. DATUK BANDAR KUALA LUMPUR & ANOR.

Court

Malaysian court

The Court held that the appellants lacked substantive locus standi to obtain certiorari in the circumstances because they had an equally efficacious private law remedy (a contractual guarantee in the settlement agreement) and because the exercise of discretion to grant certiorari would produce injustice to third parties and unduly restrain the public decision‑maker; accordingly the High Court's dismissal was upheld and the appeal dismissed.

• Locus standi
• Certiorari
• Procedural fairness
• Legitimate expectation
• Alternative remedy
• Judicial discretion