Lembaga Hasil Dalam Negeri (LHDN) 1. ) PERKHIDMATAN ALAM INDAH SDN. BHD 2. ) ABDUL MALIK BIN M.A KADER 3. ) HITHAYATULLAH BIN SULTAN

Lembaga Hasil Dalam Negeri (LHDN) 1. ) PERKHIDMATAN ALAM INDAH SDN. BHD 2. ) ABDUL MALIK BIN M.A KADER 3. ) HITHAYATULLAH BIN SULTAN

Defendants' pleadings and affidavits did not disclose any triable issue because statutory provisions (ss.103 and 106) oblige payment of assessed tax and permit civil recovery even while appeals are pending; limitation defence and contention that claim is premature were misconceived; therefore plaintiff's claim was plain and obvious and summary judgment was appropriate against defendants one and two with costs.

Citation
PB-B51NCvC-4-01/2021 (Mahkamah Sesyen)
Parties
Plaintif: Lembaga Hasil Dalam Negeri (LHDN); Defendan Pertama: PERKHIDMATAN ALAM INDAH SDN. BHD.; Defendan Kedua: ABDUL MALIK BIN M.A KADER; Defendan Ketiga: HITHAYATULLAH BIN SULTAN
Court
Sessions Court
Jurisdiction
Malaysia
Judgment Date
18 February 2022
Case Number
PB-B51NCvC-4-01/2021 (Mahkamah Sesyen)
Procedural Posture
Tax Recovery (income Tax) / Summary Judgment Application (kandungan 10 Under Order 14 KKM 2012)
Outcome
Kandungan 10 dibenarkan; summary judgment entered against Defendan Pertama and Defendan Kedua; default judgment previously recorded against Defendan Ketiga on 27.8.2021.
Legal Topics
Summary Judgment, Tax Recovery, Joint and Several Liability of Director and Company (s.75 A), Effect of Appeal on Payment Obligation (ss.103, 106), Limitation Period for Government Tax Claims
Source Language
Malay/English
Tax Law Civil Procedure Administrative Law Statutory Interpretation Summary Judgment Tax Recovery Joint and Several Liability of Director and Company (s.75 A) Effect of Appeal on Payment Obligation (ss.103,106) +1 more

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Parties

Lembaga Hasil Dalam Negeri (LHDN)

Plaintif

PERKHIDMATAN ALAM INDAH SDN. BHD.

Defendan Pertama

ABDUL MALIK BIN M.A KADER

Defendan Kedua

HITHAYATULLAH BIN SULTAN

Defendan Ketiga

Procedural Posture

Tax Recovery (income Tax) / Summary Judgment Application (kandungan 10 Under Order 14 KKM 2012)

Legal Issues

  1. 1 Whether defendants raised triable issues to resist summary judgment
  2. 2 Whether the obligation to pay assessed tax is suspended by an appeal to the Special Commissioner
  3. 3 Whether limitation defences apply to the Government's tax claim

Ratio Decidendi

Defendants' pleadings and affidavits did not disclose any triable issue because statutory provisions (ss.103 and 106) oblige payment of assessed tax and permit civil recovery even while appeals are pending; limitation defence and contention that claim is premature were misconceived; therefore plaintiff's claim was plain and obvious and summary judgment was appropriate against defendants one and two with costs.

Court Disposition

Kandungan 10 dibenarkan; summary judgment entered against Defendan Pertama and Defendan Kedua; default judgment previously recorded against Defendan Ketiga on 27.8.2021.

Orders

  • Kandungan 10 dibenarkan.
  • Summary judgment entered against Perkhidmatan Alam Indah Sdn. Bhd. (Defendan Pertama) and Abdul Malik bin M.A Kader (Defendan Kedua).