The Weekly Law Reports
[1970] 2 WLR 1053
[PRIVY COUNCIL]
N. RENGASAMY PILLAI APPELLANT AND COMPTROLLER OF INCOME TAX RESPONDENT
ON APPEAL FROM THE FEDERAL COURT OF MALAYSIA
1970 Jan. 19,
20;
March 2
March 2
Lord Morris of Borth-y-Gest, Lord Pearson and Lord Diplock
Malaysia
— Bankruptcy
— Issue of bankruptcy notice by court
— Whether a proceeding in bankruptcy
— Non-compliance with statute
— Defect in notice which could not possibly mislead
— “Formal defect or irregularity”
—
Courts Ordinance, 1948 (Malaya) (No. 43 of 1948), ss. 47, 110 (3), Sch. II, Part A, para. 3
—
Bankruptcy Ordinance, 1959 (Malaya) (No. 20 of 1959), ss. 3 (2), 131
—
Malaysia Act, 1963 (Federation of Malaysia) (No. 26 of 1963), ss. 73, 87, 89
—
Courts of Judicature Act, 1964 (Federation of Malaysia) (No. 7 of 1964)
ss. 4, 7, 23, 24 (c)
—
Bankruptcy Act, 1914 (4 & 5 Geo. 5, c. 59), s. 147 (1).
Privy Council
— Jurisdiction
— Argument not raised below
— New point of law
— Not adverted to in appellant's printed case
— Factual foundation not in evidence
— Not allowed to be argued.