Ong Hock Sim FJ (delivering the judgment of the Court) :

We propose to deal with these three appeals together. As agreed by Encik Zulkifli bin Mahmood on behalf of the Inland Revenue in his Written Submission to the Court in FC Civil Appeals Nos 109 and 110 of 1973, they "refer to the same subject matter" and "the respondent had no objection" to all the appeals being heard at the same time.

The Court is of opinion that if the decision is in favour of the appellants in Civil Appeal No. 104 of 1973, then it must follow that the prohibitory orders registered on 27 December 1973 would be ineffective by reason of the presentation of the Memorandum of Transfer and associated documents on 14 December 1973 and ought therefore to be set aside.

Civil AppealNo. 104 of 1973 is concerned with the validity of the Registrar's caveat entered on 11 October 1972 in Serial No. 156/72, Registrar's caveat Vol. 38, Fol. 149 . This caveat was lodged pursuant to a letter from Inland Revenue dated 2 October 1972 (p. 34) to the effect that the Penolong Pengarah Hasil Dalam Negeri, Johore Bahru, had requested the Pendaftar Hak Milek, Johore to enter a Registrar's caveat in respect of the lands sta