Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Section 127(3a) income tax act 1967

Legal area

Court

20 Dec 2022

WESTPORTS MALAYSIA SDN. BHD. PEGUAM NEGARA MALAYSIA

Citation

WA-25-285-08/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-285-08/2021 (Mahkamah Tinggi)

The court held the Minister's non-response constituted an omission within the scope of O 53 r 2(4) ROC and was therefore amenable to judicial review at the leave stage; the challenge was to the Minister's omission (not the DGIR's assessments), the application for leave was not frivolous, and the merits including statutory interpretation and exhaustion of s99 remedy are matters for the substantive hearing; leave and a stay were granted.
15 Dec 2022

BD AGRICULTURE (MALAYSIA) SDN BHD PEGUAM NEGARA

Citation

WA-25-437-07/2022 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-437-07/2022 (Mahkamah Tinggi)

The court held that the Minister's omission to respond is an action/omission amenable to judicial review under O 53 r 2(4) ROC; the applicant met the low threshold for leave; the question whether s 99 displaces s 135 and whether the Minister should exercise discretion under s 127(3A) are merits issues for the substantive hearing; leave was granted and an interim stay was appropriate given the large tax quantum likely to cause irreparable harm.