9 Mar 2021
TETUAN AZIM, TUNKU FARIK & WONG TETUAN ONG PARTNERSHIP
- Citation
- W-02(A)-137-01/2020 (Mahkamah Rayuan)
- Court
- A
- Case number
- W-02(A)-137-01/2020 (Mahkamah Rayuan)
Respondent falls within 'person liable to pay' under s126 because insurer's indemnity was subject to a RM50,000 base excess making respondent liable to reimburse amounts actually paid; limitation under s126 ran from delivery of the bill to the insurer on 19.12.2017 and respondent failed to procure an order within six months; the respondent failed to establish 'special circumstances' under s128 to justify extension; therefore the High Court's order allowing taxation was wrong and is set aside.