Gopal Sri Ram JCA:

This appeal raises a short but important point of procedure. It arises from an action brought by the respondent against the appellant for sums outstanding as income tax. The respondent's claim was based on a Notice of Assessment for the year 1989. The relevant notice is addressed to "Yong Siew Choon Wakil Sah Harta Pusaka Abdul Hamid bin Tun Azmi" which on a contextual translation reads "Yong Siew Choon the Representative of the Estate of Abdul Hamid bin Tun Azmi". It may here be mentioned that the appellant is the widow of Abdul Hamid bin Tun Azmi ("the deceased") but is neither the executrix nor the administratrix of the deceased's estate. Indeed, it is beyond dispute that no letters of representation of any sort were applied for or taken out in respect of the deceased's estate.

When the appellant failed to comply with the Notice of Assessment, the respondent issued a writ in which it cited the appellant again as "Yong Siew Choon Wakil Sah Harta Pusaka Abdul Hamid bin Tun Azmi", meaning, of course, that she was being sued as the representative of the deceased's estate. It is clear that the respondent obviously intended to implead the deceased's estate