JUDGMENTBY: EDGAR JOSEPH JR FCJ (DELIVERING THE GROUNDS OF JUDGMENT OF THE COURT) FCJ

This was an appeal by the Government of Malaysia (the Revenue) from an order of the High Court Tawau, Sarawak (Ian Chin J) extending an order of stay of execution in respect of an order for summary judgment under O 14, obtained against the taxpayer, Jasanusa Sdn Bhd (the taxpayer), on 2 March 1993, pursuant to two notices of assessment, both dated 4 January 1990 in respect of the years of assessment 1984 and 1986, demanding payment of the sums of RM3,183,717.50 and RM2,492,609.85, respectively.

The background facts may be taken in substance from the judgment of the learned judge where they have been set out with admirable clarity and detail.

By a letter dated 15 November 1990 from the Revenue to the taxpayers agents, the Revenue had requested from the taxpayer the following material:

(1) a list of the vehicles, their registration numbers, chassis

numbers, types, engine power, costs, dates of purchase, dates of

sales, the names, identity card numbers and addresses of the

purchasers and the sale prices;

(2) a letter from the Road Transport Departme

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