Malaysia legislation
Section 138
Section 138
(a)
the proceedings before the court were commenced before the appeal was lodged with the Tribunal; or
(b)
the appeal before the Tribunal is withdrawn, abandoned or struck out.
Act 762
(2)
Where paragraph (1)(a) applies, the issues in dispute in the appeal to which those proceedings relate, whether as shown in the initial appeal or emerging in the course of the hearing, shall not be the subject of proceedings between the same parties before the Tribunal unless the proceedings before the court is withdrawn, abandoned or struck out.
Notice of appeal and hearing