JUDGMENT

Ahmad Kamal Md Said J:

Introduction

[1] On 13 January 2021, the Applicant filed an application for leave to commence judicial review (encl 1) against the Respondent's decision to issue a notice of assessment for the Year of Assessment (YA) 2019 and notices of additional assessment for the years 2014, 2016, 2017 and 2018 dated 14 October 2020.

[2] Enclosure 1 was heard on 16 March 2021 and dismissed on 10 May 2021 with costs of RM2,000.00. The decision was delivered by way of an e-mail.

[3] On 18 August 2021, The Applicant then filed an application for a stay of proceedings under O 92 r 4 of the Rules of 2012 (ROC) and/or the inherent jurisdiction of this Court (Enclosure 39) for the following orders

3.1. That all further proceedings including the enforcement of the Respondent's decision in relation to the notice of assessment for the year of assessment 2019 and notices of additional assessment for the years 2014, 2016, 2017 and 2018 all of which are dated 14 October 2020 (the Respondent's Decision) be stayed pending the disposal of the Applicant's appeal before the Court of Appeal (Civil Appeal No: W-01(IM)-317-06/2021) and/or all subsequent and arising judicial remedies afford