Hashim Yeop Sani SCJ:

On 11 October 1985 the respondent received notices of additional assessment of income tax for the years 1979 to 1984 inclusive the total amount being more than RM1 million. On 25 October 1985 the respondent's accountant wrote to the department of Inland Revenue, Ipoh informing them of the respondent's desire to appeal against the six additional assessments submitting six Q forms duly completed (35, 37, 39, 41, 43, 45) (Part B, p. 11). On 14 November 1985 the respondent filed a notice of motion pursuant to leave granted on 24 October 1985 for an order of certiorari to quash the said notices of additional assessment.

The grounds relied on by the respondent are to be found in paragraph 3 of the statement under O. 53 r. 1(2) of the Rules of the High Court (Part B, p. 8) which reads:

3. Grounds on which relief is sought-

That the notices of assessment are based on conjecture and have been issued maliciously and as a vindictive act. [Emphasis provided]

On 22 April 1986 the learned Judge granted the respondent's application. This appeal is against that order.

In his written judgment the learned Judge was clearly of the opinion that certiorari was available t