16 Oct 2023
MOHD NAJIB BIN HJ ABD RAZAK Kerajaan Malaysia AMICUS CURIE BAR MALAYSIA
- Citation
- 01(i)-18-05/2022(W) (Mahkamah Persekutuan)
- Court
- i
- Case number
- 01(i)-18-05/2022(W) (Mahkamah Persekutuan)
Section 106(3) Income Tax Act 1967 is constitutionally valid when read in context of the ITA: it limits interlocutory defences in enforcement proceedings but does not oust or usurp judicial power because merits are reserved for the specialist SCIT under s.99 and for appellate review by superior courts; the recovery judgment under s.106 is an enforcement measure within a 'pay first, dispute later' scheme and is not a final rights-determining adjudication; access to judicial remedies (appeal on points of law, judicial review, stays) remains available; s.142 certificates signed by authorised off…