[1] The Plaintiff is the Government of Malaysia and more particularly the Inland Revenue Board of Malaysia. The Defendant is Central Strata Sdn Bhd (272403-P), a company incorporated in Malaysia under the Companies Act 1965 with its registered office at 90, 1st Floor, Jalan Sultan Yussuff, 30000 Ipoh, Perak.

Problem

[2] For the Year of Assessment 2002, 2003 and 2004, the accounting period or the taxable period of the Defendant was from 1 October 2001 until 30 September 2002, from 1 October 2002 until 30 September 2003 and from 1 October 2003 until 30 September 2004.

[3] The Defendant submitted to the Plaintiff an estimated income tax payable for Year of Assessment 2002 and 2004 in the Form for Estimated Tax on 30 August 2001 and 30 August 2003.

[4] The estimated income tax for the Years of Assessment 2002 and 2004 submitted by the Defendant was RM360,000.00 and RM0.00.

[5] The estimated income tax for Year of Assessment 2002 that has to b