JUDGMENT

Amarjeet Singh Serjit Singh J:

Introduction

[1] This is an application by the Government of Malaysia, the plaintiff for summary judgment against Sayyid Shah bin Abdullah, the defendant under O 14 of the Rules of 2012 for tax including penalties due and payable under the Income Tax Act 1967 (hereinafter all sections referred to are to the ).

[2] On 20 January 2022, I allowed the application and entered judgment as prayed. The reasons for my decision are as follows.

The Background Facts

[3] On 18 June 2019, the plaintiff filed a writ and statement of claim ("the instant action") pursuant to s 106 claiming RM14,463,166.14 being the amount of income tax and penalties imposed that were due and payable for various years of assessment by the defendant. Section 106 states:

(1) Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.

(2) .....

(3) In any proceedings under this section the Court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 103(3), (5) or (7).

[4] On 9 July 2019, the plaintiff entered judgment in defa