Suriyadi Halim Omar JCA:

[1] This panel had heard the appeal and at the end of the hearing had dismissed it with costs. We thereupon had affirmed the learned judge's decision. In the course of the hearing learned counsel for the appellant had set out the antecedents of the appeal in the following manner:

[2] The appellant had filed an application for leave to commence proceedings under O. 53 r. 3 of the Rules of the High Court 1980, for an order of certiorari to quash and set aside a Form J notice of assessment dated 1 August 2003, issued by the first respondent to the appellant for income tax year of 1998. It was also ventilated that, before the case could get off the ground, learned counsel for the respondent had registered a preliminary objection. After the exchange of submissions, the learned judge had acquiesced to the objection and thereafter dismissed the appellant's application with costs. Being dissatisfied the appellant had filed the notice of appeal hence the case before us.

[3] I now touch on the factual matrix of the case. The appellant with the intention of establishing a steel mill in Malacca had acquired three pieces of land (hereinafter referred to as the