Ketua Pengarah Hasil Dalam Negeri v GENTING MALAYSIA BERHAD

w-01a-449-08-2021 Court of Appeal (Mahkamah Rayuan) 28 April 2024 • W-01(A)-449-08/2021 • 34 min read
21 cases cited (0 SG, 21 foreign)

Outcome

For the reasons enumerated above, we allow the appeal with costs and set aside the decision of the learned Judge against the DGIR.

Quoted verbatim from the judgment of Court of Appeal (Mahkamah Rayuan) (w-01a-449-08-2021). Read the full judgment on the official Malaysia Courts portal for the complete decision.

Catchwords

Judicial Review - Order of Prohibition - O.53 of the ROC 2012 - S.39(b)(ii) Personal Data Protection Act 2010 (PDPA) - S.81 Income Tax Act 1967 - Personal data decision - Disclose the customers’ information - Invalid in law - Impugned decision - Assessment or recovery of tax - Subjected to the law of privacy - Disclosure ithout consent - Disclosure customers’ personal data - Request third party information - Right to privacy guaranteed under the Federal- Constitution - Notification of email is not a decision

Practice Areas

Administrative Law Civil Procedure Revenue Law

Judges (3)

Azizah binti Haji Nawawi Delivered Choo Kah Sing Coram Mohd Nazlan bin Mohd Ghazali Coram

Counsel (8)

Lembaga Hasil Dalam Negeri Firm Shearn Delamore & Co. Firm Anand Raj Counsel Respondent Chantal Leann Barnabas Counsel Respondent Foong Pui Chi Counsel Respondent Irene Yong Counsel Respondent Normareza Mat Rejab Counsel Appellant Syazana Safiah Binti Rozman Counsel Appellant

Parties (2)

GENTING MALAYSIA BERHAD Respondent Ketua Pengarah Hasil Dalam Negeri Appellant

Statutes Cited

Federal Constitution
Art 5(1)
Income Tax Act 1967 (Cap 53)
s 81
Personal Data Protection Act 2010 (Cap 709)

Cases Cited (21)

UK (2)
[1984] 3 All ER 935 [1985] AC 461
MY (19)
[1983] 2 CLJ 7 [1983] 2 MLJ 54 [1984] 1 MLJ 168 [1999] 3 CLJ 65 [2005] 8 CLJ 705 [2008] 6 CLJ 473 [2008] 6 CLJ 805 [2009] 5 CLJ 153 [2009] 5 CLJ 698 [2010] 4 MLJ 360 [2010] 5 CLJ 123 [2011] 6 MLJ 490 [2012] 1 CLJ 805 [2013] 4 CLJ 193 [2015] 3 CLJ 861 [2017] 2 MLJ 197 [2017] 5 CLJ 283 [2018] MLJU 218 [2020] 3 CLJ 153

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-449-08-2021)