Chang Min Tat FJ (delivering the judgment of the Court):

The taxpayer's long and somewhat involved history of tax litigation stemmed from a Revenue raid on his offices and the discovery of at least two sets of accounting books for the same transactions. Following this discovery, Revenue conducted what it described as "a back-duty investigation" and served notices of additional assessments on him. From these assessments, he appealed to the Special Commissioners who after a lengthy hearing conducted over a period of months made further increases by a Deciding Order made on 27 September 1975 (qv [1976] 4 MLJ 95). His appeal by way of case stated to the High Court was dismissed, [1977] 1 MLJ 67 as was his appeal to the Federal Court, [1977] 2 MLJ 63. An appeal to His Majesty the Yang di-Pertuan Agong is now awaiting the advice of their Lordships of the Privy Council.

The taxpayer had in the appeal in the High Court and the Federal Court not attempted to contend as a matter of law that neither the Director-General nor the Special Commissioners had the power to make the additional assessments. Neither did he seriously argue, since he could not deny the existence of the several