Malaysia legislation
Section 29A
Section 29A
Petroleum (Income Tax)
(2)
The record of appeal shall contain—
(a)
a duplicate copy of the notice of appeal;
(b)
the statement of facts and issues;
(c)
the memorandum of appeal;
(d)
the deciding order of the Special Commissioners;
(e)
the notes of proceedings, when available;
(f)
the grounds of decision, when available;
(g)
a duplicate copy of the notice of cross appeal, if any; and
(h)
all such documentary exhibits and other documents the parties consider relevant for the purposes of the appeal.
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(3)
The record of appeal under subparagraph (2) shall be filed notwithstanding that the notes of proceedings or grounds of decision are not ready within the sixty days period mentioned in subparagraph (1).
(4)
When the notes of proceedings or grounds of decision become available, they shall be filed by way of a supplementary record of appeal without leave of the High
Court.