PEMIUTANG PENGHAKIMAN Kerajaan Malaysia PENGHUTANG PENGHAKIMAN Mohd Najib Bin Hj Abd Razak

PEMIUTANG PENGHAKIMAN Kerajaan Malaysia PENGHUTANG PENGHAKIMAN Mohd Najib Bin Hj Abd Razak

The appeals are dismissed because the statutory 'pay first, dispute later' scheme under the Income Tax Act requires payment notwithstanding a pending SCIT appeal, section 97 IA did not apply, the merits of the tax appeal are for SCIT and do not alone constitute sufficient grounds for a stay, and the asserted irreparable harm is addressed by refund provisions; costs RM7,500 awarded for each appeal.

Citation
WA-29NCC-99-02/2021 (Mahkamah Tinggi)
Parties
Judgment Debtor: Mohd Najib bin Hj Abd Razak; Appellant/judgment Debtor: Mohd Nazifuddin bin Mohd Najib; Judgment Creditor/respondent: Government of Malaysia
Court
High Court
Jurisdiction
Malaysia
Judgment Date
17 November 2025
Case Number
WA-29NCC-99-02/2021 (Mahkamah Tinggi)
Procedural Posture
Bankruptcy (stay Application) / Appeal (rehearing From Deputy Registrar Dismissal)
Outcome
Appeals dismissed
Legal Topics
Stay of Proceedings, Pay First Dispute Later, Appeal to Special Commissioner of Income Tax, Summary Judgment, Irreparable Harm
Source Language
Malay/English
Bankruptcy Taxation Insolvency Civil Procedure Stay of Proceedings Pay First Dispute Later Appeal to Special Commissioner of Income Tax Summary Judgment +1 more

Case Brief

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Parties

Mohd Najib bin Hj Abd Razak

Judgment Debtor

Mohd Nazifuddin bin Mohd Najib

Appellant/judgment Debtor

Government of Malaysia

Judgment Creditor/respondent

Procedural Posture

Bankruptcy (stay Application) / Appeal (rehearing From Deputy Registrar Dismissal)

Legal Issues

  1. 1 Whether a stay of bankruptcy proceedings should be granted pending appeal to the Special Commissioner of Income Tax (SCIT)
  2. 2 Whether section 97 Insolvency Act applies
  3. 3 Whether a pending SCIT appeal or merits of such appeal constitute sufficient grounds to grant a stay

Ratio Decidendi

The appeals are dismissed because the statutory 'pay first, dispute later' scheme under the Income Tax Act requires payment notwithstanding a pending SCIT appeal, section 97 IA did not apply, the merits of the tax appeal are for SCIT and do not alone constitute sufficient grounds for a stay, and the asserted irreparable harm is addressed by refund provisions; costs RM7,500 awarded for each appeal.

Court Disposition

Appeals dismissed

Orders

  • Appeal in Suit WA-29NCC-99-02/2021 dismissed
  • Appeal in Suit WA-29NCC-100-02/2021 dismissed