21 Jan 2021
1. RAUB MINING & DEVELOPMENT COMPANY SDN BHD 2. RAUB OIL MILL SDN BHD DATO' SRI ANDREW KAM TAI YEOW
- Citation
- WA-24NCC-574-10/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-24NCC-574-10/2019 (Mahkamah Tinggi)
Tax computation returns and statutory summaries submitted are 'classified material' within s.138 ITA and therefore cannot be produced or used in court absent an exception; defendant did not demonstrate any applicable exception or written authority; the court cannot override s.138 by invoking inherent jurisdiction; accordingly those tax-return documents are disallowed and expunged, whereas non-tax letters to the tax agent are not classified and are admissible; the supplementary affidavit is accepted by way of extension of time but limited to non-prohibited documents.