WIRAMUDA (M) SDN BHD v. KETUA PENGARAH HASIL DALAM NEGERI

Federal Court, Putrajaya
Tengku Maimun Tuan Mat CJ, Nallini Pathmanathan, Vernon Ong Lam Kiat, Zabariah Mohd Yusof, Mohamad Zabidin Mohd Diah FCJJ
[Civil Appeal No: 01(f)-38-08-2022(W)]
Tengku Maimun Tuan Mat CJ, Nallini Pathmanathan, Vernon Ong Lam Kiat, Zabariah Mohd Yusof, Mohamad Zabidin Mohd Diah FCJJ

JUDGMENT

Mohamad Zabidin Mohd Diah FCJ:

Introduction

[1] This is an appeal by Wiramuda (M) Sdn Bhd (the appellant) against the decision of the Court of Appeal on 7 March 2022 affirming the decision of the High Court. The High Court had dismissed the appellant's application for judicial review to quash the Notice of Assessment for Year Assessment 2018 dated 31 May 2019 issued by the Director General of the Inland Revenue (the respondent).

[2] Leave was granted by this Court to the appellant to appeal on the following 7 questions of law:

(i) Whether s 4C and s 24(1)(aa) of the Income Tax Act 1967 ("ITA 1967") which were enacted through the Finance Act 2014 are unconstitutional, null, void and of no legal effect on the ground that it contravenes art 13(2) of the Federal Constitution?

(ii) Whether s 4C of the ITA 1967 is in contravention with art 13(2) of the Federal Constitution as it deprives the appellant of adequate compensation granted in accordance with the Land Acquisition Act 1960 ("LAA 1960")?