SOCIETY OF LA SALLE BROTHERS vs KETUA PENGARAH HASIL DALAM NEGERI

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2017 MarsdenLR 203

COURT OF APPEAL PUTRAJAYA
SOCIETY OF LA SALLE BROTHERS – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent

Table of Content
1. initial appeal against judicial review application denial. (Para 1 , 2)
2. background facts of charitable institution's tax exemption. (Para 3 , 4 , 5 , 6 , 7 , 8 , 9)
3. arguments for judicial review centered on tax exemption validity. (Para 18 , 19 , 20)
4. high court reasoning and findings on exemption loss. (Para 21 , 22 , 23 , 24)
5. court’s analysis on tax exemption and applicable law. (Para 25)

[1] This was an appeal by the Society of La Salle Brothers (the appellant) against the decision of the High Court in refusing the appellant's application for judicial review. The application was, among others for certiorari, to quash the notices of assessment dated 16 March 2015 for the years of assessment 2004, 2006, 2007, 2010, 2011, 2012 and 2013 (the years in dispute) issued by the Ketua Pengarah Hasil Dalam Negeri (the respondent).

[2] We heard the appeal and had unanimously allowed the same. Our reasons now follow.

The Background Facts

[3] The background facts as appeared in the affidavit in support of the appellant's judicial review application are as follows.

[4] The appellant, also known as the Visitor in the Federation of the Malaya of the Christian's Brothers Scho

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2017 MarsdenLR 203

COURT OF APPEAL PUTRAJAYASOCIETY OF LA SALLE BROTHERS – AppellantVersusKETUA PENGARAH HASIL DALAM NEGERI – Respondent

Cases Referred (1)

COURT OF APPEAL PUTRAJAYA
SOCIETY OF LA SALLE BROTHERS – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent