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KETUA PENGARAH HASIL DALAM NEGERI v. BAR MALAYSIA
Court of Appeal, Putrajaya
Yaacob Md Sam, S Nantha Balan, Darryl Goon Siew Chye JJCA
[Civil Appeal No: W-01(A)-304-05-2018]
27 October 2021
[2022] 2 MLRA 110

JUDGMENT

Darryl Goon Siew Chye JCA:

[1] On 3 November 2016, the respondent, the Malaysian Bar, wrote to the appellant, the Ketua Pengarah Hasil Dalam Negeri. By this letter, the appellant was informed that the respondent had received complaints from its members. The complaints were that the appellant had been carrying out raids on law firms to conduct audits on their clients' accounts and insisting on having sight of accounting books and records pertaining to these accounts.

[2] In its letter, the respondent expressed its objections and its view that the documents and information sought by the appellant were protected by solicitor-client privilege and may not be made available to the appellant.

[3] On 7 December 2016, the appellant replied. The appellant maintained that the audits complained of were necessary to ensure "tax compliance" by taxpayers. The Appellant maintained that the audits were not in breach of any solicitor-client privilege by reason of s 142(5) of the Income Tax Act 1967 ("ITA") which overrides the provisions of Chapter IX of Part III of the Evidence Act 1950 ("EA") and the Legal Profession Act 1976 ("LPA"). Accordingly, it was maintained that the actions of the appellant complained of were not in breach of any solicitor-client privilege.

CASE HIGHLIGHTS

PRESS METAL SARAWAK SDN BHD v. ETIQA TAKAFUL BERHAD
Federal Court, Putrajaya
2016] 5 MLRA 529
[Civil Appeal No: 02(i)-27-04-2015(W)]
15 August 2016 [+]
TAN POOI YEE v. KETUA PENGARAH JABATAN PENDAFTARAN NEGARA
High Court Malaya, Kuala Lumpur
[2016] 5 MLRH 501
24NCVC-1306-08-2015
18 July 2016 [+]
ILANGOVAN KRISHNAN v. SHIYA SDN BHD
Industrial Court, Johor
[2016] 2 MELR 374
16/4-157/15
27 April 2016 [+]
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