[1] In 1966, the appellant Jigarlal Kantilal Doshi's father, one Kantilal Prabhulal Doshi ("the father"), who died on 1 July 1991, started a manufacturing business. The appellant began working for his father in the business at the age of 17 while his brothers, Tilaklal Kantilal Doshi and Jogesh Kantilal Doshi were sent overseas for studies.

[2] The business was incorporated as Overseas Industries Sdn Bhd on 31 December 1969 ("the company"). In 1970, the father caused to be issued 347 shares in the company to the appellant and 500 shares to the appellant's mother, Damayanti Kantilal Doshi ("the mother"). In 1973, the father caused a further 1,128 shares in the company to be transferred from the uncle who was holding it in trust for the appellant's father, to the appellant. In 1987, the father directed the mother's 500 shares to be transferred to himself. Three months before he died he made a will ("the will") as to the disposal of his est