4 Jul 2022
Kerajaan Malaysia 1. ) GOLDEN CITRUS SDN BHD 2. ) LEAN GIN KENG 3. ) TAN SWEE LEONG
- Citation
- PA-21NCvC-38-11/2020 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- PA-21NCvC-38-11/2020 (Mahkamah Tinggi)
The court applied the 'rare and compelling circumstances' test and found none: an appeal to the Special Commissioners and a separate pending Federal Court tax appeal do not amount to rare and compelling circumstances to justify staying the independent civil action to recover tax as a debt under s106; accordingly the defendants' application for a stay was dismissed with costs.