21 Mar 2025
Kerajaan Malaysia STAR EFFORT SDN. BHD.
- Citation
- BA-21NCvC-35-08/2024 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-21NCvC-35-08/2024 (Mahkamah Tinggi)
The court found the notices were duly served under s145(2), the s142(1) certificate provided sufficient evidence of the tax due, and s103 and s106 permit civil recovery; the res judicata/double‑claim argument failed because the current claim arose from a shortfall identified after audit and was not barred by earlier consent judgments; therefore the plaintiff’s application for judgment was allowed with costs RM3,000.00.