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Court of Appeal: Ketua Pengarah Hasil Dalam Negeri v Pelangi Sdn Bhd
Issue: Whether the Revenue is bound to pay interest on the amount of tax which has to be refunded to the tax payer inconsequence to the order made by the High Court that the assessment raised by the Revenue is unlawful, illegal and without basis.

Decision: The Court of Appeal dismissed the Revenue’s appeal. The Court of Appeal held that the High Court was correct when imposing an interest of 4% from the date the tax was paid until the amount is refunded to the tax payer.

Editor's Note: The Revenue has filed an application for leave to appeal to the Federal Court. The hearing date for the application has not been fixed.
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Source : IRB website
Date of  Publication : Thursday, 29 March 2012
Original Title : Ketua Pengarah Hasil Dalam Negeri v Pelangi Sdn Bhd
Suit No : Civil Appeal No. W-01(IM)-585-09/2011
Court : Court of Appeal
Tags : Interest on tax, Refund of tax, assessment unlawful, illegal and without basis
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