Kota Kinabalu: The Court of Appeal fixed Dec 1 for further case management on the Federal Government’s appeal against parts of the High Court ruling on Sabah’s 40 per cent revenue entitlement for the years 1974 to 2021, covering a period of 48 years.
The date was fixed via e-review on Thursday when the matter was brought up for case management to set the date of decision.
The Court of Appeal had heard arguments and submissions from parties on Oct 29 this year.
On Oct. 17, 2025, the High Court, among other orders, issued a mandamus directing the Federal Government to conduct a review with the Sabah Government concerning the state’s 40 per cent entitlement for the financial years 1974 to 2021 within 90 days, and to reach an agreement within 180 days of the order.
Judge Datuk Celestina Stuel Galid made the order after allowing the Sabah Law Society’s (SLS) judicial review application.
Putrajaya is appealing the ruling by Judge Datuk Celestine Stuel Galid that the Federal Government acted unlawfully and beyond its legal powers by failing to review and provide Sabah’s 40 per cent share of federal revenue for 1974 to 2021 under Article 112C and the 10th Schedule of the Federal Constitution.
The judicial review over the revenue entitlement was initiated by the Sabah Law Society (SLS). The Federal Government is challenging parts of the High Court’s decision, including the findings, orders and timelines concerning the 1974–2021 period.
On April 6 this year, the Court of Appeal granted the Federal Government a temporary stay on enforcement and negotiations within the 180-day timeline pending its decision on the appeal.
