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Seaport”) ruled that the Inland Revenue Board (“ IRB”) Introduction In the case of Seaport, the Johor Bahru High Court allowed a taxpayer s application for judicial review against the Director General of Inland Revenue (“ DGIR”). However, the Johor Bahru High Court did not quash the decision of the DGIR but instead, granted a prohibitory order to prohibit the DGIR from taking any steps to enforce its decision against the taxpayer pending further appeals on the High Court s decision and/or the determination of the merits of the DGIR s decision by the Special Commissioners of Income Tax. Background The Applicant was appointed by the Johor State Government as the ....