Chong Siew Fai J:

This is an application by the defendant to set aside the judgment in default of appearance obtained by the plaintiff on 17 March 1987.

The following facts are not disputed: The defendant was served with 6 notices of assessment or additional assessment relating to income or development taxes for years of assessment 1975, 1978 (additional), 1983 (2 notices), 1984 and 1985. The defendant failed to pay up, and the assessed taxes were increased by 10% and subsequently another 5% under subsections (4) and (5A) of s. 103 of the Income Tax Act 1967 respectively. As the amount was not paid, the plaintiff took out the writ herein culminating with entry of the default judgment. The defendant now seeks to set aside the default judgment.

The taxes assessed and the increased sums imposed were, if unpaid, recoverable as if they were taxes due and payable under the Act. (See s. 103(4) and (5A) of the Income Tax Act) .

It is not disputed that the judgment is a regular judgment.

In his affidavit made on 25 October 1988 the defendant explained why the default judgment was suffered to be entered. Briefly, it is that after receipt of the writ of summons, he had left the matte