18 Sept 2019
SUMUR MARKETING SDN BHD KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-305-07-2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-305-07-2019 (Mahkamah Tinggi)
Leave to apply for judicial review was refused because the applicant failed to exhaust the statutory internal remedy under s.99 Income Tax Act 1967, no very exceptional circumstances were shown to warrant bypassing the Special Commissioners, and key issues (intention to trade and factual matters) are for the Special Commissioners to decide; the application was therefore premature and an abuse of process.