29 Jun 2021
KERAJAAN MALAYSIA 1. ) K-ASIA HOLDINGS SDN BHD 2. ) KOH CHONG LIN 3. ) KOH CHONG POH
- Citation
- PA-21NCVC-12-07/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-21NCVC-12-07/2020 (Mahkamah Tinggi)
The statutory scheme of the RPGTA requires payment once a notice of assessment is issued and section 23(3) precludes the court from entertaining challenges to the amount of tax in proceedings; an appeal to SCIT does not constitute special or exceptional circumstances to warrant a stay of recovery proceedings, therefore the stay application is dismissed.