Judicial review application

4 cases · July 2024 to February 2025

Case Volume by Year

2
24
2
25
2024–2025

Key Issues & Sub-Topics

The extent of immunity enjoyed by an international organisation in Malaysia — Whether the legal immunity conferred on the Asian International Arbitration Centre (AIAC) in its capacity as an international organisation pursuant to the International Organizations (Privileges and Immunities) Act 1992 (‘the IOPIA’) applies in judicial review proceedings brought against the AIAC in relation to its domestic and statutory functions under the the Construction Industry Payment and Adjudication Act 2012 (CIPAA) — Whether the immunity from suit and from other legal process in paragraph 1 of the First Schedule to the IOPIA conferred upon the AIAC as an international organisation under the KLRCA Regulations is applicable to render the AIAC immune from judicial review of acts and decisions made by the AIAC in its capacity as the domestic and statutory adjudication authority under the CIPAA — Whether the High Court’s inherent powers in judicial review proceedings can be ousted by the immunity conferred on the AIAC by virtue of legislations passed by Parliament, i.e., the IOPIA and the CIPAA — Whether there is a necessity to draw a distinction on the capacity of the AIAC either as an international arbitral institution or the statutory adjudication authority before the AIAC is entitled to enjoy the immunity conferred under the IOPIA and the CIPAA — Appeal allowed. 2 Notices of Additional Assessment — Section 91(1) of the Income Tax Act 1967 — an order for Certiorari — to quash a notice of assessment — appeal to the Special Commissioner of Income Tax — disposal of shares — not taxable under the Real Property Gains Tax Act 1967 — real property gains tax — doctrine of procedural fairness — exceptional circumstances — disagreement or dispute over facts and interpretation of law — statutory right to appeal — challenge the lawfulness of the decision-making process — whether there is an intention to trade or not 2

Notices of Additional Assessment — Section 91(1) of the Income Tax Act 1967 — an order for Certiorari — to quash a notice of assessment — appeal to the Special Commissioner of Income Tax — disposal of shares — not taxable under the Real Property Gains Tax Act 1967 — real property gains tax — doctrine of procedural fairness — exceptional circumstances — disagreement or dispute over facts and interpretation of law — statutory right to appeal — challenge the lawfulness of the decision-making process — whether there is an intention to trade or not 2 cases

Key Statutes

Specific Relief Act 1950
cited in 2 cases
SOP Act
cited in 2 cases
NZ Act
cited in 2 cases
Singapore Act
cited in 2 cases
Interpretation Act
cited in 2 cases
Federal Constitution
cited in 2 cases

Court Distribution

Key People & Firms

Cases