JUDGMENT

Mohd Zawawi Salleh J:

Introduction

(1) This is an application by the applicant for judicial review for the following orders:

(a) An order of certiorari to quash the respondents decision made by letter dated 5 December 2008 holding that the applicant does not qualify for exemption from income tax under Income Tax Exemption (No. 5) Order 2008, dated 10 June 2008;

(b) A declaration that the applicant qualifies for exemption from income tax under the said order; and

(c) An order of mandamus commanding the respondent to give full effect to (a) and (b) above.

Facts Of The Case

(2) The facts of the case are fully set out in the applicants affidavit in support (encl. 3). The salient point are as follows:

(a) The applicant was incorporated on 8 July 1998 as a company limited by guarantee without shareholders under the Companies Act 1965.

(b) It will be seen from the Memorandum of Association that:

(i) By cl. 3 the company has only one object, namely "the establishment and maintenance of a residential school or schools or other education establishments .. for the promotion, propagation and encouragement of education ..."

(ii) By cl. 5 "the income and property of the com