Malaysia Case Law: Decisions & Judgments | LexChat

Malaysia Case Law

Appeal to special commissioner of income tax

  • 2 Mar 2026

    Kerajaan Malaysia SH MOMENTOUS SDN. BHD.

    Citation
    BA-21NCvC-46-08/2025 (Mahkamah Tinggi)
    Court
    High Court
    Case number
    BA-21NCvC-46-08/2025 (Mahkamah Tinggi)

    The court held that notices of assessment for 2018 and 2019 were validly issued and served, the tax became due and payable and increased by 10% for non-payment, the Defendant did not appeal nor apply for extension, the s142(1) certificate rendered the assessments final and conclusive, there was no triable issue and summary judgment was appropriate for RM11,378,087.90 with costs RM5,000.00.

    • Income tax assessment
    • Service of process
    • Summary judgment
    • Finality of statutory certificate under s142
    • Appeal to special commissioner of income tax
    • Statutory interest/penalties

  • 17 Nov 2025

    PEMIUTANG PENGHAKIMAN Kerajaan Malaysia PENGHUTANG PENGHAKIMAN Mohd Najib Bin Hj Abd Razak

    Citation
    WA-29NCC-99-02/2021 (Mahkamah Tinggi)
    Court
    High Court
    Case number
    WA-29NCC-99-02/2021 (Mahkamah Tinggi)

    The appeals are dismissed because the statutory 'pay first, dispute later' scheme under the Income Tax Act requires payment notwithstanding a pending SCIT appeal, section 97 IA did not apply, the merits of the tax appeal are for SCIT and do not alone constitute sufficient grounds for a stay, and the asserted irreparable harm is addressed by refund provisions; costs RM7,500 awarded for each appeal.

    • Stay of proceedings
    • Pay first dispute later
    • Appeal to special commissioner of income tax
    • Summary judgment
    • Irreparable harm

  • 19 Sept 2023

    Kerajaan Malaysia KOTA LAKSAMANA 2 SDN. BHD.

    Citation
    BA-21NCvC-18-02/2021 (Mahkamah Tinggi)
    Court
    High Court
    Case number
    BA-21NCvC-18-02/2021 (Mahkamah Tinggi)

    The plaintiff's summary application under section 106 ITA succeeds because the assessment was made and the Notice of Assessment was served (admitted by defendant), the assessed sum is a statutory debt due and payable for recovery notwithstanding any appeal, and section 106(3) bars the court from entertaining substantive challenges to the assessment at the recovery stage; accordingly the Court allowed the application and awarded costs.

    • Income tax recovery
    • Summary judgment
    • Pay first dispute later
    • Service of notice
    • Appeal to special commissioner of income tax

  • 19 Sept 2023

    Kerajaan Malaysia 1. ) PEMBINAAN KOTA LAKSAMANA (MELAKA) SDN. BHD. 2. ) MAT SHAH BIN SAPUAN 3. ) MOHD FAIZAL BIN MAT@MATSHAH

    Citation
    BA-21NCvC-29-03/2021 (Mahkamah Tinggi)
    Court
    High Court
    Case number
    BA-21NCvC-29-03/2021 (Mahkamah Tinggi)

    Following the Federal Court's authority, recovery under section 106 ITA is an enforcement mechanism for collection (pay first, dispute later); section 106(3) bars the court from adjudicating merits of the assessment in recovery proceedings and Order 14 Rule 3 does not apply, therefore the Plaintiff's summary recovery application was properly allowed once notices were shown to have been served and the statutory prerequisites met.

    • Income tax act 1967
    • Summary judgment
    • Pay first dispute later
    • Service of notice
    • Appeal to special commissioner of income tax