10 Jan 2022
KERAJAAN MALAYSIA VECTOORWOOD SDN BHD (NO. PENDAFTARAN: 200201002849/570512-V)
- Citation
- CB-21NCVC-2-07/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- CB-21NCVC-2-07/2021 (Mahkamah Tinggi)
The court found the assessment notice was validly served, the s142 certificate was signed by an officer properly appointed and gazetted under the Act (no challenge to the signatory's authority), and the defendant's averments did not disclose a bona fide triable issue beyond disputing the assessment amount; the defendant had statutory avenues of appeal and had in fact filed an appeal, therefore there was no reason to refuse summary/default judgment; plaintiff's application allowed.