INVOKING ARTICLE 112D (6) TO EXPEDITE THE REVENUE ENTITLEMENT REVIEW AND ENSURE FAIR RESOLUTION

By J. Ligunjang JP, Former State Assemblyman  

KOTA KINABALU: The Mandamus order issued by the High Court on 17th October 2025 mandates that both the Federal Government and the State Government of Sabah complete their review of Sabah’s 40% Revenue Entitlement from 1974 to 2021 within a strict 60-day timeframe, by 17th December 2025. 

Additionally, they are required to reach a final settlement on this revenue entitlement within 180 days, by 17th April 2026.

Given the complexities involved and the historical delays, often due to tactics employed to hinder progress, adhering to these deadlines is crucial to achieving a just and equitable resolution. 

The review process, which involves detailed accounting, verification, and negotiations, cannot afford further delays if fairness is to be maintained.

To accelerate this process and promote transparency and fairness, it is advisable for the Sabah State Government to invoke Article 112D(6) of the Federal Constitution. This provision authorizes the appointment of an independent assessor with the necessary expertise and impartiality to conduct a comprehensive and transparent evaluation of the revenue entitlements from 1974 to 2021. 

Appointing such an assessor will help insulate the process from political interference and build trust in the outcome. The assessor’s decision shall be binding on both the Federal and State Governments, ensuring an objective review and respect for the final settlement.

By invoking Article 112D(6), the Sabah Government,and by extension, the Federal Government,demonstrates a proactive commitment to resolving this longstanding issue. It underscores the intent to utilize constitutional mechanisms to safeguard Sabah’s rights and interests, while fostering trust and mutual respect. 

This move signals sincerity and a genuine willingness to reach an amicable and equitable resolution, transforming a contentious six-decade dispute into an opportunity for constructive dialogue and cooperation.

 Invoking Article 112D(6) is a strategic step toward ensuring a fair, timely, and binding resolution. It will strengthen the federal-state relationship and reaffirm the importance of constitutional adherence in safeguarding Sabah’s interests.

Rumah Kita, Kita Jaga.

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