27 Jan 2022
NUEMERA (M) SDN BHD 1. ) MENTERI PERDAGANGAN ANTARABANGSA DAN INDUSTRI MALAYSIA 2. ) MENTERI KEWANGAN MALAYSIA 3. ) PESURUHJAYA KHAS CUKAI PENDAPATAN 4. ) KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-21NCvC-87-04/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-21NCvC-87-04/2021 (Mahkamah Tinggi)
The High Court struck out the plaintiff's writ because the dispute predominantly raised public law issues concerning the ministerial grant/withdrawal of pioneer status which must be challenged by judicial review under Order 53 within statutory time limits; the Inland Revenue Board was not the proper defendant for challenging withdrawal and had statutory functions to assess tax; the plaintiff's parallel tax appeal to the Special Commissioners was pending and the writ constituted an abuse of process and an obviously unsustainable claim.