Civil Procedure : Summary judgment - Application for final judgment pursuant to notices of assessments submitted and served on defendants - Whether certificate and gazette notification issued were valid - Whether said officer had authority to issue certificate and gazette notification - Income Tax Act 1967, s 103(1)

Revenue Law : Income tax - Assessment - Application for final judgment pursuant to notices of assessments submitted and served on defendants - Whether certificate and gazette notification issued were valid - Whether said officer had authority to issue certificate and gazette notification - Income Tax Act 1967, s 103(1)

This was an application by the plaintiff/Government of Malaysia ('P') for final judgment pursuant to O 14 of the Rules of Court 2012 ('ROC') for arrears of income tax due and payable by the defendants ('D') amounting to RM11,632,010.73 for the years of assessment 2008, 2009 and 2010, inclusive of late payment penalties under the Income Tax Act 1967 ('ITA'). Assessment of income tax levied on the 1st defendant ('D1') was in arrears and liable to be paid upon service of the notices of assessment on D based on the provisions of s 103(1) ITA. Notices of assessment ('the notices') for the years of assessment 2008, 2009 and 2010 had been served on D1 on its address last known to P. The not