Kuala Lampur, Jan. 24 -- The Federal Government has repeatedly assured the public that it is not appealing Sabah's 40 per cent special grant entitlement. On the surface, this sounds reassuring. It suggests acceptance of the High Court's decision and a willingness to move forward in good faith.

However, the Memorandum of Appeal filed recently reveals the true extent of the appeal, and it tells a far more troubling story. While the Government has chosen not to challenge the mathematical formula for the 40 per cent entitlement, it is appealing almost everything else that gives that entitlement legal force, practical meaning, and real consequences.

This distinction is not technical. It goes to the heart of what this appeal is really about....