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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 ....

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