Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Appeal to special commissioners (section 99)

Legal area

Court

26 Aug 2022

YAYASAN BUAH PINGGANG KEBANGSAAN MALAYSIA Ketua Pengarah Hasil Dalam Negeri

Citation

BA-25-78-09/2020 (Mahkamah Tinggi)
Court

High Court
Case number

BA-25-78-09/2020 (Mahkamah Tinggi)

Leave was granted because the applicant demonstrated a prima facie arguable case: the withdrawal of tax exemption under s44(6) led to assessments and on the facts an appeal to the Special Commissioners was not the appropriate or exclusive remedy at the leave stage; the judicial review was filed within the three-month period under Order 53.
27 Jul 2020

MUHIBBAH ENGINEERING (M) BHD (NO. PENDAFTARAN SYARIKAT: 12737-K) KETUA PENGARAH HASIL DALAM NEGERI

Citation

WA-25-71-01/2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-71-01/2020 (Mahkamah Tinggi)

Leave to commence judicial review was refused because the Income Tax Act 1967 provides an alternative and exclusive domestic remedy (appeal to the Special Commissioners under Section 99/109H); the applicant failed to establish the exceptional circumstances required to bypass that route, and the assessments complained of were within the Director General's statutory powers and involved factual matters appropriate for the Special Commissioners.