Kota Kinabalu: Senior Sabah lawyer Roger Chin raised fresh concerns over the Federal Government’s approach to Sabah’s 40pc revenue entitlement, saying a later version of the Government’s Notice of Appeal “materially alters” the nature and scope of the case.
He said, Friday, the revised Notice of Appeal – filed after his earlier statement – introduces two significant changes that broaden the Federal Government’s challenge despite earlier assurances of a narrow, technical appeal.
“The first addition appears in ‘Ground 1’, where new wording now references the High Court’s direction on the “manner and/or process” for conducting the Article 112D review.
This new language was absent from the initial Notice of Appeal. Its effect is clear – the appeal is now directed at the 90-day timetable set by the High Court for completing a lawful review, together with the broader 180-day compliance framework. These timelines were safeguards against further delay.
The later notice now seeks to challenge them,” said Chin, the former Sabah Law Society (SLS) President, in a statement.
He said the second addition is a new disclaimer stating that the Government is not appealing the 40% formula or the need for a review.
Chin said that while this wording may appear reassuring at first glance, it does not change the substance of the appeal.
“The Government continues to challenge key findings of constitutional breach including as below:
- The declaration that no lawful review occurred after 1973
- The ruling that the 2022, 2023 and 2025 Gazette Orders were unconstitutional.
- The findings that the Federal and Sabah Governments breached their constitutional duties,
- The orders for constitutional damages,
- The requirement to account for sums owed to Sabah.
“The formula may remain intact in form but the reasoning that gives it practical effect is still under appeal,” he said.
Chin said the combination of the two additions leave the formula untouched in theory, while seeking to remove or weaken the directions that make it enforceable.
He said the appeal continues to target the operative findings that explain the “Lost Years” (arrears) and that require lawful, time-bound compliance.
He said the revised notice represents a significant development because it broadens the Federal Government’s appeal beyond what was initially understood on Nov. 11, when the Prime Minister’s Office and the Attorney General’s Chambers conveyed that the government would only pursue a technical appeal.
“The public deserves to be aware of what has changed and what remains at stake,” he said.
He added that Sabahans deserve clarity on what is being appealed and the implications for both future payments and the Lost Years (arrears).
“Transparency is essential where constitutional rights are concerned. What Sabah asks for is straightforward: that the Constitution be followed, and that its safeguards not be reduced to words without effect,” Chin said.
