Augustine Paul FCJ:

The Government of Malaysia (the appellant before us) had obtained judgment in the High Court for the sum of RM290,918.17 being tax due for the Years of Assessment 1984 and 1985 against Yong Siew Choon (the respondent before us), as the executor within the meaning of s. 2 of the Income Tax Act 1967 (the Act) of the estate of her late husband Abdul Hamid bin Tun Azmi (the deceased). She appealed to the Court of Appeal which allowed her appeal on the ground that the appellant had failed to comply with the provisions of O. 15 r. 6A of the Rules of the High Court 1980 (O. 15 r. 6A). Leave was granted to the appellant to appeal to this court for a determination of the following question of law:

Whether in view of the provisions of the Income Tax Act 1967, Order 15 rule 6(A) Rules of the High Court is applicable to an action or proceeding raised under section 106 of the Income Tax Act 1967 in relation to an assessment in the name of an executor as defined in the Act.

The respondent married the deceased on 31 March 1961. He was a partner in the firm of Messrs Shook Lin and Bok and died intestate on 12 January 1984 leaving behind the respondent and their son as