D PRISTINE MEDINI SDN BHD v Ketua Pengarah Hasil Dalam Negeri

ja-25-19-05-2021 High Court (Mahkamah Tinggi) 16 October 2024 • JA-25-19-05/2021 • 21 min read
17 cases cited (0 SG, 17 foreign)

Catchwords

udicial review — Decision of Inland Revenue Board — Whether Respondent acted illegally, irrationally or with procedural impropriety — Supervisory jurisdiction of High Court — Whether judicial review appropriate where statutory appeal available — Rules of Court 2012, O.53 — Council of Civil Service Unions v Minister for the Civil Service [1985] AC 374 applied Revenue law — Tax exemption — Income Tax (Exemption) (No. 19) Order 2007 [P.U.(A) 417/2007] — Developer in approved node — Whether forfeited deposits, unit cancellation fees and late payment charges fall within scope of exemption — Interpretation of Minister of Finance order — Entitlement to exemption under s.127(3)(b), Income Tax Act 1967 Revenue law — Assessment — Notices of Additional Assessment — Validity — Whether issued ultra vires — Burden of proof — Availability of remedy before Special Commissioners of Income Tax — Whether High Court should intervene by certiorari Procedure — Stay of proceedings — Pending hearing before Special Commissioners of Income Tax — Whether proceedings should be stayed — Concurrent remedies — Discretion of Court

Practice Areas

Revenue law

Judges (1)

Noor Hisham bin Ismail Delivered

Counsel (7)

Lembaga Hasil Dalam Negeri Firm Shearn Delamore & Co. Firm Anand Raj Counsel Applicant Ashrani Ramzan Ali Counsel Respondent Chantal Lean Barnabas Counsel Applicant Cheong Wen Yie Counsel Applicant Surani binti Che Ismail Counsel Respondent

Parties (2)

D PRISTINE MEDINI Sdn Bhd Applicant Ketua Pengarah Hasil Dalam Negeri Respondent

Statutes Cited

Income Tax Act 1967 (Cap 53)
Rules of Court 2012

Cases Cited (17)

UK (4)
[1948] 1 KB 223 [1956] AC 14 [1985] AC 374 [1988] 3 All ER 166
MY (13)
[1970] 2 MLJ 41 [1973] 2 MLJ 163 [1983] 2 MLJ 54 [1987] 2 MLJ 185 [1990] 1 CLJ 33 [1995] 3 CLJ 161 [1997] 1 MLJ 145 [1999] 3 MLJ 1 [2003] 4 CLJ 625 [2010] 5 CLJ 865 [2017] 2 CLJ 1 [2020] 3 MLJ 114 [2023] 10 CLJ 329

Judgment

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Read on eJudgment

Source: eJudgment (ja-25-19-05-2021)