JUDGMENT

Noorin Badaruddin J:

[1] This is a judicial review application filed by the applicant for reliefs prayed for in its notice of application dated 7 February 2020.

[2] By this application, the applicant is seeking inter alia the following reliefs:

(i) an order of certiorari to quash the decision of the first and second respondent contained in the letter of the second respondent to the third respondent dated 8 November 2019 which was conveyed by the third respondent to the applicant vide the third respondent's electronic mail ("email") dated 12 November 2019 and the second respondent's letter dated 29 January 2020 (the "personal data decision") which purports to hold the applicant may/should disclose information in the applicant's possession pertaining to its customers which falls within the definition of "personal data" in s 4 of the Personal Data Protection Act 2010 (" PDPA ") to the third respondent pursuant to s 39(b)(ii) of the read together with s 81 of the Income Tax Act 1967 without obtaining prior consent of the customers;

(ii) a declaration that the personal data decision is invalid in law;

(iii) an order of certiorari to quash the decision of the third respondent in ad