Arulanandom J:

In this case the plaintiff, the Government of Malaysia, instituted a suit against the defendant for the recovery of $906,657.58 and interest at the rate of 6% per annum being additional income tax raised on the defendant for the years 1962 to 1973. The Notices of Assessment for the said years totalling $824,234.21 respectively were duly posted and served on the defendant and as the defendant failed to pay the said sum within thirty days after service of the Notices of Assessment, an additional 10% increase was respectively added to the tax pursuant to the provisions of s. 103(4) of the Income Tax Act, 1967. The said Notices of Assessment were dated 11 May 1974. The suit was filed on 17 July 1974 and on 27 July 1974 the defendant entered appearance through his solicitors. On 12 August 1974 the defendant entered his defence and among other things claimed that he was not liable to pay any of the said additional tax or increased assessment imposed. He claimed there were no additional amounts of chargeable income upon which any additional assessment could be made or due. He further claimed that the Director General had erred in making and imposing the additional