Gill CJ (Malaya):

This is an appeal by the defendant from an order of Chang Min Tat J dated 23 August 1973, granting the application of the respondent as plaintiff in the action for leave to sign final judgment for a considerable sum due by the defendant to the respondent for income tax and additional income tax in respect of which notices of assessment had been duly served and demands for payment made.

In granting the plaintiff's application, the learned Judge rejected the defendant's objections to the application, holding that in respect of those objections, even if he reneged from his previous decision in Government Of Malaysia V. Dc [1985] 1 BLJ 106 and Comptroller of Inland Revenue v. NP [1973] 1 MLJ 165 , he would nevertheless be bound by the decision of this Court in Sun Man Tobacco Co. Ltd. V. Government Of Malaysia which upheld the view that by reason of the operation of s. 106(3) of the Income Tax Act, 1967, the Court, to put it bluntly, had only one function to perform, and that was to give judgment in favour of the Government.

Mr. Chandra, who appeared for the defendant, conceded that in respect of the objections in the defence as regards incorrect assessment