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HIGH COURT MALAYA SHAH ALAM
CENTRALFIELDS SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent
| Table of Content |
|---|
| 1. judicial review application concerning tax refund. (Para 1 , 2 , 4 , 5 , 6 , 7 , 8 , 9 , 10 , 11) |
| 2. various reliefs sought by the applicant. (Para 3) |
| 3. principles of judicial review outlined. (Para 12 , 13 , 14 , 15) |
| 4. application of retrospective vs prospective effect. (Para 17 , 18 , 19) |
| 5. restitution rights after declaration of unconstitutionality. (Para 20 , 21 , 22 , 23) |
| 6. respondent's position on prospective application. (Para 25 , 29) |
| 7. limitations and deadlines for tax refund claims. (Para 30 , 31 , 32 , 33 , 34) |
| 8. respondent's counterarguments concerning validity of application. (Para 35 , 36 , 37 , 38 , 39) |
| 9. judicial restraint on retrospective invalidation. (Para 44 , 46 , 48 , 49) |
| 10. final ruling dismissing the application. (Para 50) |
Introduction
[1] This application for judicial review relates to s 4C of the Income Tax Act 1967 (" ITA ") which the Federal Court in Wiramuda (M) Sdn Bhd v. Ketua Pengarah Hasil Dalam Negeri 2023 MarsdenLR 702 ; ; held to be unconstitutional.
[2] The only issue before this Court for determination is whether the Respondent had committed an error of law in disallowing the Applicant's application for re
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