21 Jun 2023
Kerajaan Malaysia 1. ) MAJU HOLDINGS SDN BHD (DAHULU DIKENALI SEBAGAI PEMBANGUNAN SWASTA SDN BHD) 2. ) ABU SAHID BIN MOHAMED
- Citation
- WA-21NCvC-18-02/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-21NCvC-18-02/2021 (Mahkamah Tinggi)
Defendants failed to raise any triable issue; by service of Notices of Assessment the assessed tax and statutory increments became due and payable; issues as to excess, correctness, appeal status or limitation are matters for the Special Commissioners of Income Tax (and s91(3) permits assessments beyond limitation in cases of fraud/wilful default/negligence); therefore summary judgment under Order 14 r.1 is appropriate and is entered for the Plaintiff for the stated sum with interest and costs.