JUDGMENT

(Enclosure 5)

Khadijah Idris J:

Introduction

[1] The Plaintiff's claim against the Defendant is for recovery of debt due and payable under the Income Tax Act 1967 (" ITA ").

[2] On the application of the Defendant, this Court allowed the Defendant's application to strike out the Plaintiff's claim on the grounds stated below.

Salient Facts

[3] Pursuant to the Notices of Additional Assessment all dated 30 July 2021 for the Year of Assessment 2016 (Additional), 2017 (Additional) and 2018 (Additional) the additional assessment raised by the Director General of Inland Revenue ("DGIR") is RM7,153,386.42, RM1,064,072.59 and RM1,928,183.04 respectively.

[4] The Defendant's failure to pay the income tax stated above within 30 days from the service of the Notices of Assessment has caused a 10% tax increase imposed on the additional assessment pursuant to s 103 of the ITA . Thus the sum RM715,338.65, RM106,407.25 and RM192,818.30 was imposed on Year of Assessment 2016 (Additional), 2017 (Additional) and 2018(Additional) respectively.

[5] This makes the total tax due and payable for Year of Assessment 2016 (Additional), 2017 (Additional) and 2018 (Additional) is RM11,160,206.24. The Defen