5 Dec 2022
Kerajaan Malaysia YU GIM SAN
- Citation
- DA-21NCvC-24-12/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- DA-21NCvC-24-12/2020 (Mahkamah Tinggi)
The court held K27 (stay application) was not defective but refused it because the defendant failed to show special circumstances to justify a stay; the 'pay first, talk later' principle under ss103 and 106 Income Tax Act 1967 means tax assessments are conclusive for recovery and s106(3) prevents the court from entertaining pleas about assessment amounts, therefore the plaintiff's application for judgment (K19) succeeded and summary judgment was entered for the plaintiff for the assessed sum.