JUDGMENT

The Special Commissioners for Income Tax in stating a case for the opinion of the High Court under paragraph 38 of Schedule 5 to the Income Tax Act 1967 (hereinafter referred to as "the 1967 Act") on 25th June 1996 transmitted the same to the High Court. In the meanwhile before the matter was disposed off, the Appellant filed a notice of motion on 25th November 1996. This motion was supported by an affidavit affirmed on 20th November 1996 by Phyllis Lee Guat Koey, the Tax Manager of Kassim Chan Tax Services Sdn. Bhd., the Appellant's tax consultant. She deposed that on 30th November 1995 the Applicant filed an appeal with the Special Commissioners of Income Tax against the decision of the Revenue. The Commissioners heard the appeal on 14th and 15th February 1996. She was present during the hearing assisting counsel for the Appellant. During the hearing proceedings she assisted the counsel in the recording of the notes of the proceedings. She tendered a type written note of the proceedings which she had recorded and marked as exhibit "PL-1". By a letter dated 24th April 1996 which was received by the counsel for the Appellant on 2nd May 1996, the Commissioners sent the draf