23 Jul 2021
KERAJAAN MALAYSIA 1. ) 1. A.M.I CONSRUCTION SENDIRIAN BERHAD [NO. SYARIKAT: 297843-W] 2. ) 2. ASRI BIN MAT ISA [NO. K/P: 650313-09-5077]
- Citation
- RA-21NCVC-1-01/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- RA-21NCVC-1-01/2020 (Mahkamah Tinggi)
The court held that in tax enforcement cases the filing of Form Q appeals to the Special Commissioner under sections 152 and 99(1) Income Tax Act 1967 which remain unheard and whose delay is not the applicants' fault constitute 'special circumstances' because refusal of a stay would render the appeals nugatory (risking irreversible winding up/bankruptcy). Exercising judicial discretion accordingly, the court granted a stay of execution of the judgment dated 17/12/2020 up to RM4,179,580.29 until final disposal of the appeals to the Special Commissioner, with costs in the cause.