Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Appeal to special commissioner (s99)

Legal area

Court

2 Jun 2023

Lembaga Hasil Dalam Negeri (LHDN) MOHD ZULFIQRI BIN ZAKARIA

Citation

MA-A71-198-10/2022 (Mahkamah Majistret)
Court

Magistrates' Court
Case number

MA-A71-198-10/2022 (Mahkamah Majistret)

Notices of assessment were validly served, thus taxes and statutory increases became due and payable; under sections 103 and 106 the court cannot entertain substantive challenges to the correctness or excess of the assessed amounts in civil recovery proceedings; the defendant raised no triable defence, so summary judgment was appropriate and entered for the plaintiff with costs.
20 Dec 2022

SYARIKAT KAPASI SDN. BHD. PEGUAM NEGARA

Citation

WA-25-247-07/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-247-07/2021 (Mahkamah Tinggi)

The court held that the Minister's failure to respond to the applicant's request constituted an omission actionable under O 53 r 2(4) ROC and therefore was amenable to judicial review; leave to apply for judicial review was not frivolous and was granted to ventilate merits at the substantive stage; a stay was granted to preserve the status quo pending determination; naming the DGIR was unnecessary at leave stage because the impugned matter was the Minister's omission.