SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. BHD.) Kerajaan Malaysia

SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. BHD.) Kerajaan Malaysia

The notices were validly sent by ordinary post to the Defendant's last known address as shown in its Form C (Kuala Lumpur address) and therefore are deemed served under s.145(2) Income Tax Act 1967; the Defendant failed to notify any change of address under s.89 ITA so cannot rely on a different address; there was no error in the Sessions Court's grant of summary judgment and the appeal is dismissed with costs.

Citation
JA-12ANCvC-14-06/2024 (Mahkamah Tinggi)
Parties
Appellant/defendant: Secret Ingredients Sdn. Bhd. (Formerly Known As Formula Continent Sdn. Bhd.); Respondent/plaintiff: Government of Malaysia
Court
High Court
Jurisdiction
Malaysia
Judgment Date
10 September 2025
Case Number
JA-12ANCvC-14-06/2024 (Mahkamah Tinggi)
Procedural Posture
Civil Appeal (appeal From Sessions Court) / Determination of Validity of Service of Tax Assessment Notices and Appeal Against Summary Judgment Under Order 14 ROC 2012
Outcome
Appeal dismissed
Legal Topics
Service of Notices, Deeming Provision Under S.145 Income Tax Act 1967, Notification of Change of Address Under S.89 Income Tax Act 1967, Summary Judgment (order 14 ROC 2012)
Source Language
Malay/English
Income Tax Civil Procedure Evidence Service of Notices Deeming Provision Under S.145 Income Tax Act 1967 Notification of Change of Address Under S.89 Income Tax Act 1967 Summary Judgment (order 14 ROC 2012)

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Parties

Secret Ingredients Sdn. Bhd. (Formerly Known As Formula Continent Sdn. Bhd.)

Appellant/defendant

Government of Malaysia

Respondent/plaintiff

Procedural Posture

Civil Appeal (appeal From Sessions Court) / Determination of Validity of Service of Tax Assessment Notices and Appeal Against Summary Judgment Under Order 14 ROC 2012

Legal Issues

  1. 1 Whether Notices of Assessment (Additional) for 2017 and 2018 were duly served under subsection 145(2) Income Tax Act 1967
  2. 2 Whether the Defendant's change of address relieved it from the deeming provision when no notice of change was given under section 89 Income Tax Act 1967
  3. 3 Whether the Sessions Court erred in granting summary judgment under Order 14 ROC 2012

Ratio Decidendi

The notices were validly sent by ordinary post to the Defendant's last known address as shown in its Form C (Kuala Lumpur address) and therefore are deemed served under s.145(2) Income Tax Act 1967; the Defendant failed to notify any change of address under s.89 ITA so cannot rely on a different address; there was no error in the Sessions Court's grant of summary judgment and the appeal is dismissed with costs.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed
  • Summary judgment of the Sessions Court affirmed