[1] The respondents filed a judicial review application under O 53 of the Rules of the High 1980 on 23 May 2008, inter alia, for an order of certiorari to quash the appellant's decision allegedly made in a letter of 14 April 2008 addressed to the respondents' tax agent, a declaration that the appellant's decision in that letter was erroneous in law, and also prayed for a refund of the withholding tax already paid.

[2] The application for judicial review was allowed by the High Court and affirmed by the Court of Appeal. The appellant on 9 August 2015 successfully obtained leave from this Court to determine two questions.

Facts Of The Case

[3] The 1st respondent is a Malaysian company whilst the 2nd respondent is a non-resident.

[4] A Service Agreement dated 1 January 2003 ("the Service Agreement") was executed between the 1st respondent and the 2nd respondent, whereupon the 2nd respondent was to provide