6 Oct 2021
KERAJAAN MALAYSIA 1. ) MAKSIMA AMANJAYA DEVELOPMENT SDN BHD (DAHULU DIKENALI SEBAGAI MAKSIMA AMANJAYA TERMINAL SDN BHD) (1038187-A) 2. ) MOHD FAIEZ BIN GHAZALI
- Citation
- AA-21NCVC-8-02/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- AA-21NCVC-8-02/2021 (Mahkamah Tinggi)
The stay application was dismissed because the statutory scheme in the Income Tax Act requires payment upon service of an assessment and recovery proceedings do not render an appeal to the SCIT nugatory; although the court has inherent jurisdiction to grant a stay, the Defendants did not show special circumstances to justify it. An interim stay was allowed only to permit renewal of the stay application in the Court of Appeal under s44 CJA.
- Stay of proceedings
- Appeal to special commissioners of income tax (scit)
- Recovery of tax
- Inherent jurisdiction of court