25 Nov 2021
Dato' Sri Andrew Kam Tai Yeow 1. ) Raub Mining & Development Company Sdn Bhd 2. ) Raub Oil Mill Sdn Bhd
- Citation
- W-02(IM)(NCC)-1687-11/2020 (Mahkamah Rayuan)
- Court
- IM
- Case number
- W-02(IM)(NCC)-1687-11/2020 (Mahkamah Rayuan)
Tax documents obtained from the respondents' tax agents fall within the definition of 'classified material' under s.138(5) ITA and were obtained from 'classified persons'; s.138(2) therefore mandatorily prohibits their production or use in court absent written authority of the person to whose affairs they relate; the High Court's order disallowing and expunging the tax documents and related parts of the supplementary affidavits was correct and is affirmed; appeals dismissed with costs.