KETUA PENGARAH HASIL DALAM NEGERI vs MUDAH.MY SDN BHD

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2017 MarsdenLR 2370

COURT OF APPEAL PUTRAJAYA
KETUA PENGARAH HASIL DALAM NEGERI – Appellant
Versus
MUDAH.MY SDN BHD – Respondent

Table of Content
1. initial context of judicial review regarding withholding tax imposition. (Para 4)
2. appellant's contention regarding decision-making and judicial review. (Para 8 , 9)
3. exceptional circumstances are needed to bypass normal appeal procedures. (Para 10 , 24)
4. judicial review discretion and necessity for alternative remedies. (Para 21 , 22)

[4] The Grounds of Judgment of the learned Judge can be adequately summarized as follows:

(a) the appellant's letter of findings dated 10 July 2014 could be termed as a decision and that it had adversely affected the respondent within the context of O 53 r 2(4) of the ROC 2012;

(b) the judicial review application was not prematurely filed in Court;

(c) as the said letter of findings is deemed as a decision, the said decision of the appellant in imposing taxes for payments for technical and management services paid to Malaysian residents (exhs "AD-5" to "AD-26") is flawed on the ground of illegality and/or ultra viress 109B of the Income Tax Act 1967 (Act 53);

(d) as the letter of findings is deemed as a decision, the said decision of the appellant in imposing taxes for payments for technical and management services performed outsid

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2017 MarsdenLR 2370

COURT OF APPEAL PUTRAJAYAKETUA PENGARAH HASIL DALAM NEGERI – AppellantVersusMUDAH.MY SDN BHD – Respondent

Cases Referred (2)

COURT OF APPEAL PUTRAJAYA
KETUA PENGARAH HASIL DALAM NEGERI – Appellant
Versus
MUDAH.MY SDN BHD – Respondent