Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Notice of appeal requirements

Legal area

Court

25 Nov 2021

Dato' Sri Andrew Kam Tai Yeow Lead Enterprises Sdn Bhd

Citation

W-02(IM)(NCC)-1708-11/2020 (Mahkamah Rayuan)
Court

IM
Case number

W-02(IM)(NCC)-1708-11/2020 (Mahkamah Rayuan)

The tax documents were 'classified material' within s.138(5) of the Income Tax Act 1967 because they were tax returns/documents prepared for ITA purposes and came to the notice of classified persons (tax agents); accordingly s.138(2) mandatorily prohibits their production or use in court absent written authority from the person whose affairs they relate; no exception applied and statutory prohibition overrides general admissibility rules; the High Court correctly expunged the documents and related affidavit passages, and the appeals were dismissed.
30 Sept 2020

1. RAHMAT BIN GHAZALI 2. MOHAMAD POGI BIN ABD LATEB

Citation

B-09-147-04/2019 & A-09-108-03/2019 (Mahkamah Rayuan)
Court

Court of Appeal
Case number

B-09-147-04/2019 & A-09-108-03/2019 (Mahkamah Rayuan)

Majority holding: Appeals by the Public Prosecutor originating from the Magistrates Court are confined to questions of law only (section 50(2) applies); however, there is no statutory requirement to state questions of law in the Notice of Appeal (section 51 does not mandate this), and questions of law may be disclosed later in the Petition of Appeal or leave application where required; preliminary objections on these points were dismissed and appeals ordered to proceed on merits.