25 Nov 2021
DATO' SRI ANDREW KAM TAI YEOW RAUB MINING & DEVELOPMENT COMPANY SDN BHD
- Citation
- W-02(IM)(NCC)-1707-11/2020 (Mahkamah Rayuan)
- Court
- IM
- Case number
- W-02(IM)(NCC)-1707-11/2020 (Mahkamah Rayuan)
The tax documents obtained from the respondents' tax agents fall within the statutory definition of 'classified material' under s.138(5) Income Tax Act 1967 and, absent written authority or other statutory exception under s.138(2), are mandatorily prohibited from being produced or used in court; therefore the High Court correctly disallowed and expunged the documents and the Court of Appeal affirms and dismisses the appeals.