21 Feb 2022
PA-25-38-07/2021 (Mahkamah Tinggi)
- Citation
- PA-25-38-07/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-25-38-07/2021 (Mahkamah Tinggi)
The court refused extension of time because the applicant failed to show good reason for delay under Order 53 r.3(6)-(7), therefore the court lacked jurisdiction to hear the leave application; alternatively, R1 and R2 decisions were not final and were subject to statutory appeal to the Special Commissioners of Income Tax, and no very exceptional circumstances (abuse of power, lack of jurisdiction or breach of natural justice) were established to bypass the statutory appeal; accordingly leave and stay were refused and the JR application dismissed with costs.