PETALING JAYA: The Federal Court has dismissed a timber company’s bid to quash a tax assessment by the Inland Revenue Board (LHDN).
Ruling on an application for a judicial review of the case on Wednesday, a panel of five judges led by Chief Judge of Malaya Azahar Mohamed found that the LHDN director-general had acted lawfully in following the interpretation of Schedule 7A of the Income Tax Act 1967.
LHDN said its lead counsel, Hazlina Hussain, argued that there was no legality, error of law or exceptional circumstance for Bintulu Lumber Development Sdn Bhd to call for a judicial review on the matter.
“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 a judicial review.
“This clearly indicates that the principles derived from a plethora of cases pertaining to the statutory appeal remedy/domestic remedy are still good law and viable,” LDHN said in a statement today.
LDHN was represented by Hazlina, Ashrina Ramzan Ali, Kwan Huey Shin and Mohammad Danial Ahmad while the appellant was represented by Palpanaban Devarajoo, George Lo Kuin Fah, Jonathan Tay Zhi Lun, S Saravana Kumar and Rosli Dahlan.