15 Aug 2022
Lembaga Hasil Dalam Negeri - Cawangan Guaman Lembah Klang 1. ) TMT Industry Sdn Bhd 2. ) Mo, Yu Hui 3. ) Chan, Hsun-Wei 4. ) Md Hanif bin Othman
- Citation
- WA-21NCVC-5-01/2022 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-21NCVC-5-01/2022 (Mahkamah Tinggi)
Because s.106(3) ITA 1967 precludes the High Court from entertaining challenges to the assessed amount in civil recovery proceedings and s.75A makes directors jointly and severally liable where the company is liable, the court was bound to enter summary judgment for the Government; merits of assessment must be pursued before the SCIT, not in the civil suit.