JUDGMENT

Low Hop Bing J:

Application

This is an application by the applicant for leave to commence proceedings under O. 53 r. 3 of the Rules of the High Court 1980 for an order of certiorari to quash and set aside the notice of assessment in Form J dated 1 August 2003 issued by the first respondent ie, the Director General of Inland Revenue to the applicant for the income tax year of assessment 1998 (& quot;the impugned notice of assessment& quot;).

This application is premised on the ground that the impugned notice of assessment is invalid in that it contains an error of law on the face of it.

I have directed that this ex parte application be heardinter partes.

Background

This has been stated in the applicant's affidavit in support filed herein and must be treated as mere allegations of fact and does not in any way constitute a specific finding of fact by me.

By a sale and purchase agreement dated 27 September 1991, the plaintiff bought three pieces of land viz. Lots 271, 275 and 315 in the mukim of Cheng in the state of Melaka (& quot;the Cheng land& quot;) at the price of RM2,771,423.33 for the purpose of setting up an integrated steel mill, against which the local residents the