3 Mar 2021
KETUA PENGARAH HASIL DALAM NEGERI BAR MALAYSIA
- Citation
- W-01(A)-304-05/2018 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-01(A)-304-05/2018 (Mahkamah Rayuan)
Court held that section 142(5)(b) ITA does not, by necessary or clear implication, abrogate section 126 Evidence Act entirely; the term 'practitioner' in s142(5)(b) does not include 'advocate and solicitor' or firms of advocates and solicitors as used elsewhere and in context; consequently solicitor‑client privilege under s126 EA protects client communications and client account records in the hands of advocates and solicitors against disclosure to the Director General except where the proviso to s126 (illegal purpose, crime/fraud) applies or where records are prepared or kept by third‑party…