12 Mar 2021
GOVERNMENT OF MALAYSIA 1. MAHAWIRA SDN. BHD. (285160-W) 2. TEH LI LI (IC NO: 580505-10-5478)
- Citation
- W-01(NCVC)(W)-152-03/2019 (Mahkamah Rayuan)
- Court
- NCVC
- Case number
- W-01(NCVC)(W)-152-03/2019 (Mahkamah Rayuan)
Second Respondent is liable only for YA 2004 because she became a director on 19 December 2003; she is not liable for YA 2001-2003 because she was not a director then, the amended s.75A(2)(b) reducing the shareholding threshold to 20% (2014) does not operate retrospectively to capture her, the Notices were not served on her as required by s.96(1) ITA, and the claim for earlier years is time-barred under Limitation Act s.6(1)(d).