As such, Justice Anand Ponnudurai ruled that the notices were not amenable to judicial review.

He said Josephine Premla Sivaretnam, alleged to be an associate of former finance minister Daim Zainuddin, was obliged to comply with the notices and provide information dating back to 1997 as required by the MACC.

“It is up to the respondents (MACC and its chief commissioner) to consider their next course of action if there has been insufficient information provided.

“If criminal action is commenced against the applicant for any non-disclosure, she would be at full liberty to raise any issues as a defence,” he said when dismissing an application for leave to commence judicial review proceedings to challenge the notices issued earlier this year.

Anand said the notices issued under Section 36 of the MACC Act 2009 allowed the investigation agency to require Josephine to furnish the information required if it had reasonable grounds to believe, based on the investigations, that an offence had been committed.

He said the notices referred to an investigation into Daim, who is being investigated for alleged abuse of power under Section 23 of the MACC Act.

“It is clear that the respondents are of the view and believe that the applicant (Josephine) can assist in the investigations,” he said, adding that he was of the view the MACC was not obliged at this juncture to demonstrate how and why Josephine is considered an associate of Daim.

Anand said the MACC was empowered to investigate offences committed prior to the coming into force of the current MACC Act in 2009, ruling that Josephine’s claim that the notices were illegal and ultra vires was without merit.

He said the notices did not violate Josephine’s fundamental rights under the Federal Constitution.

“There has been no unfair state action against the applicant but rather an enforcement body utilising express powers given to them about an investigation process being properly carried out,” he said.

Lawyers Amer Hamzah Arshad, Joshua Tay and Kee Shu Min appeared for Josephine, while senior federal counsel Teh Li Siew appeared for the attorney-general.

In 2021, a report by Malaysiakini said the Pandora Papers had linked Josephine to Daim.

Josephine, 69, a former lawyer, filed her application last month, seeking to quash notices issued to her in February, March and April this year by MACC on grounds that they were illegal, irrational and tainted with procedural impropriety.

In her affidavit, Josephine denied being Daim’s nominee, employee or trustee, or someone who had managed his business affairs.

Earlier this year, Daim and his wife Naimah Khalid were charged in the sessions court in Kuala Lumpur for failing to comply with an MACC notice requiring a declaration of assets.

Both pleaded not guilty to the charges, which carry a jail sentence of up to five years and a fine of not more than RM100,000 upon conviction.