Noorin Badaruddin J:

JUDGMENT

[1]This is a judicial review application filed by the Applicant for reliefs prayed for in its Notice of Application dated 7.2.2020.

[2]By this application, the Applicant is seeking inter alia the following reliefs:

a.an Order of Certiorari to quash the decision of the 1^st and 2^nd Respondent contained in the letter of the 2^nd Respondent to the 3^rd Respondent dated 8.11.2019 which was conveyed by the 3^rd Respondent to the Applicant vide the 3^rd Respondent’s electronic mail (“email”) dated 12.11.2019 and the 2^nd Respondent’s letter dated 29.1.2020 (the “Personal Data Decision”) which purports to hold the Applicant may/should disclose information in the Applicant’s possession pertaining to its customers which falls within the definition of “Personal Data” in section 4Personal Data Protection Act 2010(“PDPA”) to the 3^rd Respondent pursuant to section 39 (b) (ii)PDPAsection 81Income Tax Act 1967

b.a Declaration that the Personal Data Decision is invalid in law;

c.an Order of Certiorari to quash the decision of the 3^rd Respondent in adopting and conveying the decision of the 1^st and 2^nd Respondent;

d.a Declaration that the Director General of Inland Revenue’s (“DGIR