CRIMINAL PROCEDURE: Appeal - Appeal against conviction and sentence - Accused charged for trafficking - Dangerous Drugs Act 1952, s. 39B(1)(a) - Drugs found in locked room using keys seized from accused person during body search - Denial of knowledge on drugs seized - Allegation that drugs belonged to housemate - Defence did not raise any reasonable doubt - Accused convicted on charge and sentenced to death - Whether conviction and sentence safe

CRIMINAL PROCEDURE: Charge - Defective charge - Accused charged for trafficking four types of drugs - Dangerous Drugs Act 1952, s. 39B(1)(a) - Charges for four types of drugs lumped into one - Whether there should have been four separate charges - Whether lumping of four different types of drugs into one charge rendered conviction null and void - Whether there was failure of justice - Whether accused prejudiced

CRIMINAL PROCEDURE: Exhibits - Evidence - Exhibit recovered by raiding officer and exhibit sent for analysis - Whether same - Whether chain of evidence broken - Whether addressed by trial judge - Whether detrimental to prosecution's case

REVENUE LAW: Income tax - Non-resident - Singaporean company - Additional assessment by DGIR - Deductions under s. 39(1)(j) of Income Tax Act 1967 disallowed for failure to deduct withholding taxes under s. 109B - Whether DGIR correct in disallowing `handling and repacking' charges to non-resident company - Whether there were withholding taxes due to be withheld under s. 109B - Whether only applicable to technical services - Whether `handling and repacking' considered technical services - Whether services rendered outside Malaysia not subject to withholding tax in Malaysia