JUDGMENT

Mohd. Jemuri Serjan SCJ:

Tang Seng Khow joined Harpers Trading (M) Sdn. Bhd., the appellant company, as a grade 3 clerk on or about 5 January 1956. He was promoted as grade 1 clerk with effect from 15 October 1976 and at the time of his dismissal he was earning RM1,170 per month with RM40 per month as cost of living allowance thus making a total of all-in salary of RM1,210 per month. He had been performing his duties of a payroll clerk and was in charge of preparation and payment of non-executive staff salaries and related matters, administration of car loans and the preparation of Kuala Lumpur bank reconciliation and issuing of cheques.

The company by a letter dated 17 December 1985, addressed to Tang Seng Khow preferred six charges against him and suspended him from duty on half pay from 17 to 26 December 1985. The suspension was subsequently extended to 31 December 1985. By the same letter Tang Seng Khow was required to attend a domestic inquiry on 23 December 1985. The six charges are as follows:

Charge 1: That you failed to submit the SOCSO Returns (Borang8A/B) as and when due in respect of our employees in the following branches of the company:

Branches Period Involv