7 Aug 2020
KERAJAAN MALAYSIA MOHAMAD NIZAR BIN MOHAMAD NAJIB (NO. K/P : 780511-14-5659)
- Citation
- BA-21NCVC-42-07/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-21NCVC-42-07/2019 (Mahkamah Tinggi)
Summary judgment was granted because under s106(3) Income Tax Act 1967 the High Court may not entertain defences that challenge the correctness, excessiveness or limitation of tax assessments in Government recovery proceedings; limitation pleas and assessment challenges must be pursued before the Special Commissioner and do not constitute triable issues in this recovery action, and s106(3) does not unlawfully usurp judicial power or violate the Constitution.