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HIGH COURT MALAYA GEORGETOWN
GOVERNMENT OF MALAYSIA – Appellant
Versus
PEMBANGUNAN MESRA SDN BHD – Respondent
| Table of Content |
|---|
| 1. application for winding-up petition based on unpaid taxes. (Para 1 , 2 , 3 , 4 , 5) |
| 2. facts of the case and procedural background. (Para 6) |
| 3. court's reminder on adherence to winding-up procedural rules. (Para 10 , 11) |
| 4. criteria for stay of proceedings must establish special circumstances. (Para 12 , 17) |
| 5. court observations on the nature of the application. (Para 13 , 14 , 15) |
| 6. determination of the ratio for overruling the preliminary objection. (Para 16) |
| 7. evaluation of circumstances and their implications on winding-up. (Para 18 , 19) |
[1] This is an application to stay the petition for the winding-up of a company.
[2] The Petitioner is the Malaysian Inland Revenue Board.
[3] The Respondent company is private limited company involved in property development and construction business.
[4] On 10 June 2015, the Petitioner obtained two default judgments against the Respondent totaling to RM908,576.36 plus interests and costs for unpaid taxes for years of assessment 2003, 2004 and 2008 pursuant to Butterworth Sessions Court Suits no B51- 04 & 05-11/2014.
[5] The Petitioner thereafter on 19 December 2017 initiated this Winding-up Petition against the Respondent pursuant
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