JUDGMENT
[1] On 28 June 2021, the appellant was granted leave to appeal after the Federal Court was satisfied that the three questions posed met the threshold requirements set out in s 96(a) of the Courts of Judicature Act 1964 [Act 91]. On 18 October 2021, a separate panel of the Federal Court in granting leave to appeal to the same appellant before us in respect of Pemungut Duti Setem, UTC Johor Bahru v. Ku Ek Mei [Civil Application No: 08(f)-247-09/2020 (J)] [second appeal] ordered that that appeal be heard together with the present appeal. In that appeal, the following threshold question was allowed together with several other questions:
Whether the High Court in hearing the appeal by way of case stated pursuant to s 39 of the Stamp Act 1949 is exercising its original or appellate jurisdiction.