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.