The appellant, was the successful party before the
Deputy Registrar of the High Court, Taxing Officer in
Taxation proceedings which the respondent opposed on
the ground that the appellant had not effected any
attachment of shares of Westmont Land (Asia) BHD in
compliance with Order 19 r 43(1)(2) of Civil Procedure
Rules. The respondent appealed to a judge of the High
Court who reversed the decision of the Deputy Registrar.
The appellant's appeal to the Court of Appeal was
dismissed, hence this appeal.
Court considered whether the Court of Appeal erred in
law in holding that the appellant never complied with the
Court ruled that the attachment of shares in any
Corporation is governed by Order 19 r 43(2) of the Civil
Procedure Rules. After carefully going through the
record, it was clear from the evidence that the appellant
never took out and served the prohibitory order in
accordance with the law.
In the result, court agreed with the conclusions of the
learned Principal Judge who held that neither party had
affected service in compliance with the law. And that of
the court of appeal that confirmed the decision of the
Court accordingly dismissed the appeal