18 Dec 2020
PENDAKWARAYA LEMBAGA HASIL DALAM NEGERI Kamrul Haque Choudhry
- Citation
- BL-87-3538-08/2018 & BL-87-516-02/2019 & BL-87-517-02/2019 (Mahkamah Majistret)
- Court
- Magistrates' Court
- Case number
- BL-87-3538-08/2018 & BL-87-516-02/2019 & BL-87-517-02/2019 (Mahkamah Majistret)
Prosecution proved IMW existed and defaulted in filing returns for the specified years but failed to prove the critical fourth ingredient that the accused was a director or person exercising directors' functions under s.75 (no adequate evidence the board was accustomed to act on his directions or that he acted as a de facto/shadow director). Without that prima facie proof the accused could not properly be charged and must be discharged and acquitted at close of prosecution's case.