Latest news with #TanSriAbangIskandar
Malay Mail
2 days ago
- Politics
- Malay Mail
Federal Court judge Zabariah Mohd Yusof steps in as acting Court of Appeal president
PUTRAJAYA, July 4 — Federal Court Judge Datuk Zabariah Mohd Yusof will assume the powers and responsibilities of the Court of Appeal president following Tan Sri Abang Iskandar Abang Hashim's retirement yesterday. In a letter dated yesterday, Chief Justice of Malaya Tan Sri Hasnah Mohammed Hashim, who is assuming the powers and duties of the Chief Justice, said Zabariah's appointment, effective yesterday, is made under Section 9 (3) (a) of the Court of Judicature Act 1964. According to the letter, she is to exercise the powers and duties of the Court of Appeal president until the position is permanently filled. A copy of the letter was also sent to the Chief Justice of Sabah and Sarawak, Tan Sri Abdul Rahman Sebli, Federal Court Chief Registrar Datuk Zamri Bakar and Court of Appeal Registrar Jumirah Marjuki. Zabariah was appointed as a Judicial Commissioner and later served at the Kuala Lumpur High Court on January 5, 2009. She was confirmed as a High Court judge on August 9, 2010, and on Jan 2, 2013, was assigned to the Seremban High Court. In 2016, she returned to serve as a High Court judge at the Kuala Lumpur High Court. Zabariah was appointed as a Court of Appeal Judge on March 21, 2016, and as a Federal Court judge on Dec 5, 2019. She turned 66 last April 10, but was given a six-month extension. In March, Zabariah was appointed as a member of the Judicial Appointments Commission (JAC). The President of the Court of Appeal of Malaysia is the second-highest position in the Malaysian judiciary after the Chief Justice. — Bernama
Malay Mail
3 days ago
- Politics
- Malay Mail
Who takes charge in the event of vacancy in the offices of Chief Justice and President of Court of Appeal — Hafiz Hassan
JULY 3 — After Tun Tengku Maimun Tuan Mat on Tuesday (July 1), Tan Sri Abang Iskandar Abang Hashim, the first Sarawakian to serve as the President of the Court of Appeal (PCA), concluded his last official day at work at the Palace of Justice yesterday. So today, the Judiciary is without the Chief Justice (CJ) and PCA, the top two judicial officers of the country — perhaps unprecedented. Do the vacant offices affect the work of the Judiciary? The answer lies in Section 9 of the Courts of Judicature Act 1964. Section 9 on "Exercise of powers during incapacity or absence" provides as follows: (1) Whenever during any period, owing to illness or absence from Malaysia or any other cause, the Chief Justice is unable to exercise the powers or perform the duties of his office (including his functions under the Constitution), or in the event of a vacancy in the office, the powers shall be had and may be exercised and the duties shall be performed - (a) by the President; or (b) where the President is absent from Malaysia or unable to act, or in the event of a vacancy in the office, by the Chief Judge of the High Court in Malaya; or (c) where the President and the Chief Judge of the High Court in Malaya are absent from Malaysia or unable to act, or in the event of a vacancy in the offices, by the Chief Judge of the High Court in Sabah and Sarawak; or (d) where the President, the Chief Judge of the High Court in Malaya and the High Court in Sabah and Sarawak are absent from Malaysia or unable to act, or in the event of a vacancy in the offices, by the Judge of the Federal Court nominated for that purpose by the Yang di-Pertuan Agong. Tun Tengku Maimun Tuan Mat has retired as Chief Justice with no replacement so far. — Picture by Shafwan Zaidon (1A) Whenever during any period, owing to illness or absence from Malaysia or any other cause, the President is unable to exercise the powers or perform the duties of his office, the powers shall be had and may be exercised and the duties shall be performed by a Judge of the Federal Court designated for that purpose by the Chief Justice after consulting the President. (1B) Whenever during any period, owing to illness or absence from Malaysia or any other cause, the Chief Judge of the High Court in Malaya is unable to exercise the powers or perform the duties of his office, the powers shall be had and may be exercised and the duties shall be performed by a Judge of the Federal Court designated for that purpose by the Chief Justice after consulting the Chief Judge of that High Court. (2) Whenever during any period, owing to illness or absence from Malaysia or any other cause, the Chief Judge of the High Court in Sabah and Sarawak is unable to exercise the powers or perform the duties of his office, the powers shall be had and may be exercised and the duties shall be performed by the Judge of the Federal Court or of that High Court designated for that purpose by the Chief Justice after consulting the Chief Judge of that High Court. (3) Whenever the office of the President or any Chief Judge is vacant, the powers of the President or any such Chief Judge, as the case may be, shall be had and may be exercised and his duties shall be performed by - (a) a Judge of the Federal Court; or (b) in respect of a vacancy in the office of the Chief Judge of the High Court in Sabah and Sarawak, a Judge of the Federal Court or a Judge of that High Court, designated for that purpose by the Chief Justice. The gist of the above is this: in the event of a vacancy in the office of the CJ, the duties shall be performed by the PCA. In the event of the office of the PCA is vacant, the Chief Judge of the High Court in Malaya (CJM) shall perform the duties of the CJ. Where the office of the PCA is vacant, the duties shall be performed by a Judge of the Federal Court (FCJ) designated for that purpose by the CJ. So in the event of vacancy in the offices of CJ and PCA, designated judges take charge and perform duties of the respective offices. * This is the personal opinion of the writer or publication and does not necessarily represent the views of Malay Mail.
Malay Mail
3 days ago
- Politics
- Malay Mail
After Tengku Maimun's retirement, Chief Judge of Malaya to carry out Chief Justice's duties until new appointee decided
KUALA LUMPUR, July 3 — Following Tun Tengku Maimun Tuan Mat's retirement as Chief Justice (CJ) of Malaysia upon turning 66 this week, Chief Judge of Malaya (CJM) Tan Sri Hasnah Mohammed Hashim will be temporarily carrying out duties for the CJ post until a new CJ is appointed. This announcement was made today by the judiciary via the Federal Court's Chief Registrar's Office. 'This office has been instructed to notify that in line with the Federal Constitution's Article 131A and Section 9(1)(b) and Section 9(3) of the Courts of Judicature Act [Act 91], the Chief Judge of Malaya will exercise the powers or perform the duties of the Chief Justice position (including its functions) until that position is filled,' it said in a brief statement. Hasnah as the CJM is the third highest-ranked judge in the judiciary, and will now temporarily carry out the duties of the top-ranked CJ position. This is because the second highest-ranked judge, President of the Court of Appeal (PCA) Tan Sri Abang Iskandar Abang Hashim, has also retired this week and would not be able to temporarily take on the CJ's duties. Currently both the CJ and PCA positions are still vacant, as there are no new appointments for the two top positions in the judiciary yet. Section 9(1)(a) states that the PCA would exercise the powers and perform the duties of the CJ if the CJ position is vacant, while Section 9(1)(b) provides for the CJM to perform the CJ's duties if the PCA position is also vacant. Section 9(3) provides for a Federal Court judge to exercise the PCA's powers and perform the PCA's duties, if the PCA position is vacant. Article 131A enables a Federal Court judge to also perform the CJ's functions under the Federal Constitution, if that Federal Court judge is performing the functions of the CJ post because it is vacant.
Malay Mail
3 days ago
- Business
- Malay Mail
Federal Court rules in favor of IRB, reinstates RM1.8b tax assessment against Tenaga Nasional Berhad
PUTRAJAYA, July 2 — The Federal Court today allowed the Inland Revenue Board's (IRB) appeal to reinstate an additional tax assessment of RM1.8 billion against Tenaga Nasional Berhad (TNB) for the 2018 assessment year. A five-member panel chaired by Court of Appeal President Tan Sri Abang Iskandar Abang Hashim unanimously overturned the earlier decisions of both the High Court and the Court of Appeal, which had ruled in favour of TNB and quashed the IRB's tax assessment. The other members of the panel were Federal Court judges Tan Sri Nallini Pathmanathan, Datuk Zabariah Mohd Yusof, Datuk Rhodzariah Bujang and Datuk Abu Bakar Jais. No order as to costs was made, with the court noting that the matter involved issues of public interest. Delivering the court's judgment, Justice Rhodzariah held that TNB's claim for reinvestment allowance (RA) under Schedule 7A of the Income Tax Act 1967 (ITA) was misconceived and not in accordance with the provisions of the Act. She added that TNB ought to have applied for an investment allowance under Schedule 7B of the ITA, rather than seeking RA under Schedule 7A. She explained that the legislative intent behind Schedule 7A was to incentivise manufacturing companies to reinvest in their existing operations in Malaysia. In contrast, Schedule 7B provides for investment allowance incentives specifically tailored to companies in the services sector, as approved by the Minister of Finance. Justice Rhodzariah further noted that TNB is authorised to impose a service charge under the Service Tax Act 2018, which reinforces its status as a service provider. As such, the court found that TNB falls within the ambit of the services sector and is therefore subject to Schedule 7B, not Schedule 7A. The IRB argued that TNB, as a utility provider, does not qualify as a manufacturer and is thus not entitled to the RA granted to entities engaged in manufacturing activities. On July 21, 2020, TNB filed a judicial review application seeking, among others, to quash the IRB's decision dated July 13, 2020, which had disallowed its RA claim amounting to RM1,812,506,384.64. The company also sought a declaration that it was entitled to claim the RA under Schedule 7A of the ITA. TNB had included its RA claim for the year of assessment 2018 in its tax return. However, the IRB informed the company that the claim had been disallowed in a letter dated July 3, 2020. Subsequently, on July 13, 2020, the IRB issued a notice of additional assessment against TNB for RM1,812,506,384.64 in tax. TNB then initiated judicial review proceedings to challenge the assessment. In February 2022, the High Court allowed the application and set aside the IRB's additional assessment for the year 2018. The Court of Appeal, in a decision delivered in May 2023, affirmed the High Court's ruling. Despite the dispute, TNB has already paid the assessed sum. At today's hearing, the IRB was represented by Datuk Dr Cyrus Das and senior revenue counsel Ashrina Ramzan Ali, while counsels Datuk D. P. Naban and S. Saravana Kumar appeared for TNB. — Bernama
