Assessments of income tax were raised for the four years of assessment -- The appellant company was served with notices of additional assessments in as the Revenue adopted the view that the appellant company's estate or plantation operations were a separate source or business from their timber extraction operations and computed the adjusted income accordingly. The question for the determination of the Special Commissioners was whether upon the facts and in law the appellant company's timber and plantation operations constituted a single integrated business as claimed by the appellant company or were two distinct sources or businesses as claimed by the Revenue. The Special Commissioners decided that the appellant company had separate sources of income in each of its estates and the learned trial judge upheld the decision of the Special Commissioners.
Malaysia May 17 Introduction Since the introduction of the Rules of Court and the decision in Asia Debut Sdn Bhd v Kementerian Pendidikan Malaysia, it has been perceived that there is a provision allowing one high court to transfer proceedings to another high court of coordinate jurisdiction. Thereafter, Excess Interpoint applied to the court for the suit be transferred to the Sabah High Court and an order granting the transfer was subsequently given.
After the case was transferred to Sabah, the Kota Kinabalu High Court observed that the transfer was potentially unconstitutional and thus referred the issue to the Federal Court.
The question posed to the Federal Court was as follows: Therefore, the power to transfer any proceeding must be confined to transfers within a particular jurisdiction and not between two local jurisdictions. In regards to Article 1 of the Constitution, the Federal Court held that the Constitution allows high courts to have jurisdiction only as conferred by federal law.
As the Rules of Court are not considered a federal law per se, Order 57 does not grant the power to transfer proceedings between two high courts.
Comment The Federal Court ruled that Order 57 of the Rules of Court does not confer power to the high courts to transfer proceedings to another high court of coordinate jurisdiction. The true position of the law is that a high court has power to transfer proceedings to another high court of coordinate jurisdiction only within its territorial jurisdiction.
The Gan Partnership website can be accessed at www. This article was first published by the International Law Office, a premium online legal update service for major companies and law firms worldwide.
Register for a free subscription.Hap Seng Plantations is the one of the largest producers of sustainable palm oil in Sabah, East Malaysia. It is focused in the upstream activities in the palm oil industry where it grows oil palms in its estates, harvests and processes fresh fruit bunches (FFB) into crude palm oil (CPO) in its own mills.
The Company's subsidiaries include Jeroco Plantations Sdn Bhd, Hap Seng Plantations (River Estates) Sdn Bhd, Hap Seng Plantations (Ladang Kawa) Sdn Bhd, Hap Seng Plantations (Wecan) Sdn Bhd .
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The voting system is a way for customers of Hap Seng Plantations (River Estates) Sdn. Bhd.
to change its popularity at grupobittia.com You may vote for or against Hap Seng Plantations (River Estates) Sdn. Bhd. and your vote will affect its score on grupobittia.com Sime Darby Plantation Sdn Bhd owns and operates 60 palm oil mills for processing the crop from its oil palm estates located in Malaysia and Indonesia, as well.