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2018 MarsdenLR 2441
HIGH COURT MALAYA KUALA LUMPUR
BAR MALAYSIA – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent
[Originating Summon No: WA-24-12-03/2017]
Petitioner Advocates:Anand Raj Atan,Foong Pui Chi ,Respondent Advocate: Ahmad Ishak Mohd Hassan,Ruzaidah Yaacob
The Income Tax Act cannot be applied to infringe upon solicitor-client privilege as guaranteed by the Evidence Act.
Headnote:The judgment addresses the interplay between the Income Tax Act 1967 and the Evidence Act 1950 regarding solicitor-client privilege. The court finds that the ITA's provisions do not override the absolute privilege afforded to communications between advocates and clients, recognizing the paramount importance of client confidentiality. The ruling emphasizes that the ITA cannot be invoked as a means to unlawfully extract information from clients without sufficient grounds. The court concludes that the Plaintiff's application is upheld, and costs are awarded to the Plaintiff.
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| 1. plaintiff's claim for solicitor-client communications and privilege. (Para 1) |
[1] The Plaintiff filed an Originating Summon ("OS") dated 7 March 2017 against the Defendant seeking the following relief:
