[1] Lembaga Hasil Dalam Negeri Malaysia, ie the appellant made a decision vide a letter dated 21 May 2007 stating that pursuant to s 109B of the Income Tax Act 1967 (the Act), the respondent was required to withhold tax on payment of charter fees made by it to non-resident companies, which had no permanent establishment in Malaysia. Being dissatisfied with that decision the respondent filed at the High Court of Malaya for a judicial review to have that decision quashed by certiorari. It was successful, and the appellant being dissatisfied filed an appeal at the Court of Appeal but failed. The appellant then filed a successful leave application before us on the following que