23 Feb 2022
Kerajaan Malaysia DUPONT & LEOSK ENTERPRISES SDN. BHD.
- Citation
- BL-21NCvC-12-09/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BL-21NCvC-12-09/2021 (Mahkamah Tinggi)
Notice of Additional Assessment was validly served; under section 103 the assessed tax and statutory 10% increase became due notwithstanding pending appeals; section 106 precludes the court from re‑examining the correctness of the assessment; Defendant failed to demonstrate a real and arguable defence; therefore plaintiff entitled to judgment for the assessed amount.