10 Sept 2025
SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. BHD.) Kerajaan Malaysia
- Citation
- JA-12ANCvC-14-06/2024 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-12ANCvC-14-06/2024 (Mahkamah Tinggi)
The notices were validly sent by ordinary post to the Defendant's last known address as shown in its Form C (Kuala Lumpur address) and therefore are deemed served under s.145(2) Income Tax Act 1967; the Defendant failed to notify any change of address under s.89 ITA so cannot rely on a different address; there was no error in the Sessions Court's grant of summary judgment and the appeal is dismissed with costs.
- Service of notices
- Deeming provision under s.145 income tax act 1967
- Notification of change of address under s.89 income tax act 1967
- Summary judgment (order 14 roc 2012)