22 Dec 2025
Kerajaan Malaysia R SURESH A/L RAMU
- Citation
- JA-21NCvC-6-05/2025 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-21NCvC-6-05/2025 (Mahkamah Tinggi)
The statutory scheme (Income Tax Act 1967) authorises recovery of assessed tax as a civil debt, a s142(1) certificate is sufficient evidence of the debt, and s106(3) bars the civil court from entertaining merits-based challenges to the assessment; the defendant failed to show any legally sustainable defence or triable issue and defaulted on case management directions, therefore summary judgment was appropriate.