Introduction

[1]"In this world, nothing can be said to be certain except death and taxes".

[2] The above is a famous quote from the American statesman Benjamin Franklin in his 1789 letter to Jean-Baptiste Le Roy which said in part:

Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.

[3] In fulfilment of the prophecy of certainty, the Malaysian government via the Lembaga Hasil Dalam Negeri ("LHDN") has now pursued the Defendant for unpaid tax by applying for summary judgment [Enclosure 42] pursuant to O 14 of the Rules of 2012 for recovery of tax arrears amounting to RM10,484,396.96 for the Defendant's failure to submit his Income Tax Forms as required under s 77 of the Income Tax Act 1967 for the Years of Assessment