JUDGMENT

Gunalan Muniandy J:

[1] This is 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 defendant Taxpayer ('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').

Grounds Of Application (L 9)

(1) Assessment of income tax levied on D1 is 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;

(2) Notices of assessment ('the notices') for the years of assessment 2008, 2009 and 2010 have been served on D1 on its address last known to P;

(3) Address of service of the notices is the correct address of D1 of which D1 personally notified the Department in the Statement of Income form (Form C) for the years of assessment 2008, 2009 and 2010.