Mokhtar Sidin JCA:

[1] Arising from the majority decision of the Special Commissioners the taxpayer appealed by way of case stated to the High Court. The majority decision of the Special Commissioners are as follows:

ADALAH DIPUTUSKAN BAHAWA keuntungan daripada pelupusan-pelupusan harta itu adalah merupakan keuntungan daripada aktiviti perniagaan.

ADALAH DIPUTUSKAN SELANJUTNYA BAHAWA pampasan yang diterima oleh pihak Perayu berkaitan dengan pengambilan sebahagian daripada Lot 2833 Daerah Timur Laut Pulau Pinang oleh Pemungut Hasil Tanah Daerah tersebut itu adalah juga merupakan keuntungan daripada aktiviti perniagaan.

[It is decided that the profit arising from the disposal of the houses is profit from its business activities.

It is further decided that the compensation received by the appellant in respect of the acquired portion of Lot 2833 North East District Penang paid by the Collector of Land Revenue is also profit from its business activities.]

[2] The learned judge who heard the appeal dismissed the appeal in respect of the first order and affirmed the order of the Special Commissioners whereby the profit arising from the disposal of the houses was profit from the taxpayer