Tan Sri Dato' Muhammad Shafee Bin Md Abdullah

On the court record

Tan Sri Dato' Muhammad Shafee Bin Md Abdullah's reported practice, on this record, is weighted towards revenue and appellate litigation, appearing in the High Court and the Court of Appeal and acting for appellants and respondents.

A distinct group of related High Court matters concerns income tax. Acting for the appellants, he pursued appeals under paragraph 34 of Schedule 5 to the Income Tax Act 1967 against deciding orders of the Special Commissioners of Income Tax, which had dismissed the taxpayers' appeals against notices of additional assessment for the years of assessment 2013 and 2014. That statutory-appeal route — from the Special Commissioners to the High Court on the correctness of an assessment — is the backbone of this part of the practice.

He also appears in tort and personal-injury litigation. Acting for an appellant, he was engaged in an appeal arising from an accident, on the jurisdiction of the court hearing the appeal, the direct cause of the incident, representations by a service provider, the defence of volenti non fit injuria, vicarious liability, and section 90A of the Evidence Act 1950 concerning computer-produced documents, in a matter involving AmBank (M) Sdn Bhd and a parking operator.

His litigation extends to strata governance. Acting for a respondent in a Court of Appeal matter concerning the joint management body of a mixed development, the appeal concerned voting rights under the Strata Management Act 2013 and the court's holding that parcel owners in arrears cannot vote unless disputes over the arrears are resolved by a full trial, directing the matter to proceed as a writ action. The practice combines tax appeals with tort and strata litigation at both first instance and on appeal. The common thread is the challenge to an assessment or a decision already made below, tested against the governing statute rather than re-tried on the facts.