2024

2023

2022

2021

2020

2019

2018

2017

Cases

MOHD NAJIB HJ ABD RAZAK v. GOVERNMENT OF MALAYSIA & ANOTHER APPEAL
Federal Court, Putrajaya
Abang Iskandar Abang Hashim PCA, Mohamad Zabidin Mohd Diah CJM, Nallini Pathmanathan, Mary Lim Thiam Suan, Abu Bakar Jais FCJJ
[Civil Appeal Nos: 01(i)-18-05-2022(W) & 01(i)-17-05-2022(W)]
16 October 2023
[2024] 1 MLRA 69

JUDGMENT

Introduction

[1] The primary issue that falls for adjudication and decision in these two appeals brought by the Appellants, Mohd Najib Abd Razak ('Najib Razak') and Mohd Nazifuddin Mohd Najib ('Nazifuddin'), is the constitutionality of s 106(3) of the Income Tax Act 1967 ('ITA'). The primary ground put forward by the Appellants is that s 106(3) usurps judicial power in art 121 of the Federal Constitution ('FC'). It is also contended that the impugned section contravenes art 5(1) FC in that it does not accord the Appellants a fair trial and impedes their right of access to justice.

[2] It is submitted that this contravention arises because s 106(3) expressly limits the defences available to a taxpayer seeking to challenge a summary claim brought by the Respondent, the Government of Malaysia, represented by the Inland Revenue Board ('Inland Revenue') as a debt due, based on monies assessed to be due from the taxpayer. The statutory provision in issue, namely s 106(3) ITA, stipulates that "the Court shall not entertain" any plea that the tax claimed is 'excessive, incorrectly assessed, under appeal or incorrectly increased...'. This limitation on defences that may be considered by the Court, it is maintained, amounts to a usurpation of judicial power as stated above, and therefore warrants being struck down under art 4(1) FC.

CASE HIGHLIGHTS

PRESS METAL SARAWAK SDN BHD v. ETIQA TAKAFUL BERHAD
Federal Court, Putrajaya
2016] 5 MLRA 529
[Civil Appeal No: 02(i)-27-04-2015(W)]
15 August 2016 [+]
TAN POOI YEE v. KETUA PENGARAH JABATAN PENDAFTARAN NEGARA
High Court Malaya, Kuala Lumpur
[2016] 5 MLRH 501
24NCVC-1306-08-2015
18 July 2016 [+]
ILANGOVAN KRISHNAN v. SHIYA SDN BHD
Industrial Court, Johor
[2016] 2 MELR 374
16/4-157/15
27 April 2016 [+]
JanuaryFebruaryMarchAprilMayJuneJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberJanuaryFebruaryMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecemberMarchAprilMayJuneJulyAugustSeptemberOctoberNovemberDecember