Malaysia legislation

Section 34c

of INCOME TAX (AMENDMENT) ACT 2019

Section 34c

(2)

In the event the parties are unable to agree on the documents to be included in the record of appeal, the matter shall be referred to the Registrar of the

High Court who may require the parties to attend before a Judge of the High Court.

(3)

The Registrar of the High Court and the parties shall endeavour to exclude from the record of appeal all documents that are not necessary or not relevant to the subject matter of the appeal.

(4)

Where in the course of the preparation of the record of appeal one party objects to the inclusion of a document on the ground that it is unnecessary or irrelevant and the other party nevertheless insists on it being included, the record as finally printed or typed shall, with a view to the subsequent adjustment of the costs of and incidental to such documents, indicate in the index of papers or otherwise, the fact that, and the party by whom, the inclusion of the document was objected to.

(5)

The appellant shall serve a copy of the record of appeal to the respondent within the time limited for the filing of a record of appeal within the sixty days period mentioned in subparagraph 34a(1).”;

(h)

by deleting paragraphs 35, 36 and 37;

(i)

by substituting for paragraph 37a the following paragraph:

“37a.  The appellant shall pay to the Secretary the cost for the notes of proceedings or other documents at such rate as may be prescribed by the Minister.”;

(j)

by deleting paragraph 38;

(k)

in paragraph 39—

(i)

by substituting for the words “a case stated” the words “an appeal”; and

(ii)

in subparagraphs (a) and (b), by substituting for the word “case” the word “appeal”;

(l)

by deleting paragraph 40;

(m)

in paragraph 41, by substituting for the words “cases stated” the words “an appeal”; and

(n)

in subparagraph 45(b), by substituting for the words

“summons in chambers” the words “notice of application”.

Savings