By Adrian Lim
KUCHING, Aug 28: The Federal Court has dismissed Bintulu Lumber Development Sdn Bhd’s bid to challenge Inland Revenue Board Malaysia’s (IRB) assessments by way of judicial review.
The IRB in a media statement said the Federal Court in a landmark decision on August 26 quashed Bintulu Lumber’s bid in challenging the IRB’s assessments by way of judicial review.
It said after hearing vigorous arguments and submissions by both lead counsels, the Federal Court dismissed the appeal with costs.
IRB explained that its lead counsel Dr. Hazlina Hussain argued that there was no existence of illegality, no error of law and no exceptional circumstances to warrant leave for judicial review.
IRB added the five members of the Federal Court led by Chief Judge of Malaya Tan Sri Azahar Mohamed after deliberation found that the director general of Inland Revenue had acted lawfully in following the interpretation of Schedule 7A of the Income Tax Act 1967 by the courts.
It said the Federal Court was not persuaded that the question of law posed is a matter of public importance that would give rise to exceptional circumstances justifying the granting of judicial review.
It added the decision clearly indicated the principles derived from the plethora of cases pertaining to the statutory appeal remedy or domestic remedy were still good law and viable.
Meanwhile, IRB said the appellant was represented by Datuk Palpanaban Devarajoo as the lead counsel as well as George Lo Kuin Fah, Jonathan Tay Zhi Lun, S. Saravana Kumar and Rosli Dahlan.
It said the respondent’s counsels from IRB Malaysia were Dr. Hazlina Hussain (lead counsel), Ashrina Ramzan Ali, Kwan Huey Shin and Mohammad Danial Ahmad. —DayakDaily
