JUDGMENTBY: IAN HC CHIN JC

I The applications

The applications herein are for a stay of execution. Since the two applications pertain to the same legal principles they were heard together. The Suit No T73 of 1991 will hereinafter be referred to as the Mastan case and Suit No T(22)-62 of 1992 as the Jasanusa case. The facts of both cases are not in issue and the issue is whether the facts amount to special circumstances justifying a stay. I will first set out the history and facts of the two cases.

II Facts of case

The Mastan case

Summary judgment was obtained against the defendant on 6 April 1993 for the sum of RM286,002.24 which sum was for taxes additionally assessed to be paid for the years of assessment of 1974, 1975 and 1976, including statutory penalties. The defendant, on 13 April 1993, took out the present application for a stay and in support thereof caused to be filed: (i) two affidavits affirmed by the defendant Datuk Haji Kadir Mohamad Mastan on 12 April 1993 and on 12 June 1993; (ii) an affidavit affirmed by Thayaparan Rasiah on 14 June 1993; and (iii) an affidavit affirmed by Vincent Chia Ka Soon affirmed on 17 June 1993. The facts that can be glea