The High Court has dismissed an application by Nirob Sdn Bhd for leave to appeal out of time and for an extension of the grace period to settle fines totalling BND5,000. The fines were imposed by the Magistrates’ Court on September 14, following the company’s conviction on five charges under Section 78(1)(b) of the Income Tax Act.
Judicial Commissioner Muhammed Faisal bin Pehin Datu Juragan Laila Diraja Colonel (Rtd) Dato Seri Pahlawan Haji Kefli, in delivering the ruling, emphasised that the appeal lacked merit and reasonable prospects of success. The company, represented by its director, had filed its motion on October 17, 20 days past the stipulated 14-day period for appeals and only two days before the expiration of the initial 35-day grace period.
The public prosecutor, represented by Deputy Public Prosecutors Syafina binti Abdul Hadzid and Jordan Tiah, opposed the application, arguing that it lacked both justification and merit.
The court noted that Nirob failed to provide a valid explanation for the delay. The claim that the company was preoccupied with recovering foreign worker deposits from the Department of Labour was unsupported by evidence. The court found the delay indicative of a lack of diligence, stating that procedural deadlines are fundamental to the efficient administration of justice.
The High Court further ruled that even if the delay were excused, the appeal held no reasonable prospects of success. The Magistrates’ Court had granted a 35-day grace period for payment, which was deemed reasonable and consistent with sentencing practices.
Comparisons were made to similar cases where shorter grace periods were provided for equivalent fines.
Extending the grace period, the court reasoned, would undermine the deterrent effect of the fine, set a concerning precedent, and compromise judicial efficiency. The company’s proposal to settle the fine in monthly installments of BND300 was also dismissed as impractical, as it would require 17 months to complete payment.
“The applicant’s disregard for procedural deadlines and lack of credible justification for its appeal render its case untenable. The court affirms the original decision of the Magistrates’ Court and maintains the 35-day grace period as sufficient and appropriate,” Judicial Commissioner Muhammed Faisal concluded. – Fadley Faisal
