WINNING PARAMOUNT SDN BHD v Ketua Pengarah Hasil Dalam Negeri

wa-25-386-11-2024 High Court (Mahkamah Tinggi) 15 January 2025 • WA-25-386-11/2024

Catchwords

REVENUE LAW: Judicial review – Certiorari – Leave to commence judicial review granted – Stay of proceedings in judicial review proceedings – Order 53 rule 3(5) of the Rules of Court 2012 – Test – Same as test granting interlocutory injunction – Different from test for stay of execution of judgment i.e. special circumstances test – Whether policy of “pay first dispute later” under sections 103(1), 103B and 106(3) of the Income Tax Act 1967 can be stayed in judicial review proceedings f proceedings in judicial review proceedings

Practice Areas

Revenue Law Civil Procedure Administrative Law

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent WINNING PARAMOUNT Sdn Bhd Applicant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-386-11-2024)