Criminal Appeal No. 38 of 2017 by haziq.nordin | Feb 18, 2019 | Dismissed, High Court of Brunei Darussalam, Judgment [Income Tax Act (Cap. 35), section 78(1), meaning of ‘reasonable excuse’] SEPAKAT-STAR ICT TRADING & SERVICES v PUBLIC PROSECUTOR HACM/38/2017 Decision date: 18 Feb 2019