Kuala lumpur: The application to suspend the implementation of a court order regarding Sabah's 40 per cent revenue entitlement does not affect the principle of the special grant right as provided under Articles 112C and 112D of the Federal Constitution of Malaysia. Minister in the Prime Minister's Department (Sabah and Sarawak Affairs) Mustapha Sakmud stated that the Federal Government's application is aimed at facilitating further negotiations and detailed reviews concerning the calculation of the Federal Government's net revenue. According to BERNAMA News Agency, since November 2025, the Federal Government has been sharing data on the net revenue obtained from Sabah for the period between 2007 and 2025 through a series of Negotiation Committee meetings at the officials' level. Mustapha mentioned that efforts are ongoing to complete the data for earlier periods, particularly the era known as The Lost Years, much of which was recorded manually and requires further verification. On October 17, 2025, the High Court of Malaysia ordered the Federal Government to conduct a joint review with the Sabah state government within 90 days and reach an agreement within 180 days regarding the state's 40 per cent special grant entitlement for the period 1974 to 2021. Mustapha indicated that the 180-day period related to the implementation of the court order is expected to conclude on April 15, 2026. 'Without the suspension, both parties face the risk of committal proceedings (contempt of court) even though the appeal process has yet to be heard,' Mustapha explained, adding that the application is scheduled to be heard at the Court of Appeal on March 31. He also emphasized that the stance taken by the Sabah state government and the Sabah Law Society, which objected to the application, should be respected as part of the system of checks and balances.