Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Director's joint and several liability

Legal area

Court

22 Mar 2021

KERAJAAN MALAYSIA 1. ) MULIA INTERLINK CONSTRUCTION SDN BHD 2. ) ABANG ADITJAYA BIN ABANG ALWI

Citation

WA-21NCVC-45-07/2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-21NCVC-45-07/2020 (Mahkamah Tinggi)

Because the Notice of Assessment was properly served, the tax became due and payable; the Director-General's certificate under s142(1) is sufficient evidence of the amount; section 106(3) bars the court from entertaining challenges to assessment in civil recovery proceedings; and s75A makes the director jointly and severally liable, summary judgment was proper and entered for the Plaintiff for the certified amount.
1 Jan 1900

KERAJAAN MALAYSIA 1. ) 1. DALAL TECHNOLOGY SDN BHD (597097-P) 2. ) 2.MOHAMED IZAHAM BIN MOHAMED KASIM (NO. K/P: 710607-07-5495)

Citation

PA-21NCVC-19-09/2020 (Mahkamah Tinggi)
Court

High Court
Case number

PA-21NCVC-19-09/2020 (Mahkamah Tinggi)

The court granted summary judgment because the assessment notices were deemed served by post, statutory provisions require payment despite any appeal and bar challenges to assessment amounts in civil recovery, the defendants failed to appeal and raised no credible triable defence, and the director is jointly and severally liable, entitling the plaintiff to judgment for RM1,165,213.37.