18 Sept 2019
SRI SELTRA SDN. BHD. KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- WA-25-363-08-2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-363-08-2019 (Mahkamah Tinggi)
Leave to apply for judicial review was refused as premature and an abuse of process because the applicant failed to avail itself of the available statutory remedy under s.99 Income Tax Act 1967; the issues raised (asset classification and applicability of s.4C and any constitutional challenge) are matters for the Special Commissioner as trier of fact and law and do not amount to very exceptional circumstances to bypass the statutory route.