Pillai v Comptroller of Income Tax

Subject Matter

REVENUE — Malaya — Revenue — 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), ss 4, 7, 23, 24 (c) — Bankruptcy Act, 1914, s 147 (1)

[1970] AC 1125; [1970] 2 WLR 1053