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HIGH COURT SABAH & SARAWAK MIRI
TAI CHOI YU – Appellant
Versus
THE TRIBUNAL OF THE SPECIAL COMMISSIONERS OF INCOME TAX & ANOR – Respondent
| Table of Content |
|---|
| 1. validity of deciding orders. (Para 1 , 2 , 3 , 4) |
| 2. the plaintiff's legal actions stem from issues regarding tax assessments by the special commissioners. (Para 8 , 9) |
| 3. jurisdictional challenges. (Para 11 , 12 , 14 , 28) |
| 4. the procedural integrity of appeals to administrative bodies is critical in establishing legal validity. (Para 19 , 20 , 29) |
| 5. interaction of two separate sets of tax assessments. (Para 33) |
[1] In the present suit, the plaintiff commenced an action against the Special Commissioners of Income Tax (1st defendant), and the Government of Malaysia (2nd defendant).
[2] The plaintiff sought for, inter alia, the following orders and reliefs:
a) A declaration that the First Deciding Order delivered on 27 August 1992 by the 1st defendant is legal and valid order with the force of law,
b) For an order that the Second Deciding Order delivered on 29 March 1995 by the 1st defendant be revoked and/or discharged and/or set aside and/or struck off; and
c) An order of declaration that the said Second Deciding Order delivered by the 1st defendant in Tax Appeal No PKR 551 is ultra vires and null and void, being a miscarriage of justice and/or an abuse process of the c
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