10 Feb 2021
Pamela Ephraim for the Applicant Liquidator [Messrs Ephraim & Associates] Zirwatul Hanan binti Abdul Rahman for DBKL [Messrs Azaine & Fakhrul]
- Citation
- POST WINDING UP APPLICATION NO: WA-28PW-251-07/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- POST WINDING UP APPLICATION NO: WA-28PW-251-07/2020 (Mahkamah Tinggi)
The Court held that rates levied under the Local Government Act are not federal tax and therefore do not attract priority under s292(1)(f) of the Companies Act 1965; provable debts in the winding up are limited to liabilities accruing up to the date of the winding up order (10.12.1997); consequently DBKL's proof of debt for RM55,030 for 1999–1.9.2017 is not allowable against the company, and estoppel could not be used to trump statutory provisions.