29 Sept 2021
KERAJAAN MALAYSIA ISLAND CIRCLE DEVELOPMENT (M) SDN BHD
- Citation
- BA-21NCVC-31-03/2021 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-21NCVC-31-03/2021 (Mahkamah Tinggi)
Because the Director General's certificate under s142 constitutes prima facie evidence of tax due and the defendants failed to establish any bona fide triable issue (and may not challenge the assessment in s106 recovery proceedings but must appeal to the Special Commissioners), summary judgment was properly entered for the certified amount; alleged agreement to divert withheld land compensation to IRB had no legal effect under the Land Acquisition Act s29A.