JUDGMENT

Alwi Abdul Wahab JC:

Introduction

[1] In the present suit, the plaintiff commenced an action against the Special Commissioners of Income Tax (1st defendant), and the Government of Malaysia (2nd defendant).

[2] The plaintiff sought for, inter alia, the following orders and reliefs:

a) A declaration that the First Deciding Order delivered on 27 August 1992 by the 1st defendant is legal and valid order with the force of law,

b) For an order that the Second Deciding Order delivered on 29 March 1995 by the 1st defendant be revoked and/or discharged and/or set aside and/or struck off; and

c) An order of declaration that the said Second Deciding Order delivered by the 1st defendant in Tax Appeal No PKR 551 is ultra vires and null and void, being a miscarriage of justice and/or an abuse process of the court and/or being unsustainable for the absence of any cause of action and/or being res judicata.

[3] The plaintiff acted in person whereas the 1st defendant is represented by the Senior Federal Counsel of the Attorney General's Chambers and the 2nd defendant is represented by the Senior Revenue Counsel of the Inland Revenue Board.

[4] Just before the commencement of the trial, both the 1st