KOAY HEAN SENG vs KERAJAAN MALAYSIA

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

2016 MarsdenLR 2128

HIGH COURT MALAYA PENANG
KOAY HEAN SENG – Appellant
Versus
KERAJAAN MALAYSIA – Respondent

Table of Content
1. the court addresses the appellant's appeal against the default judgment related to tax. (Para 1 , 5 , 7)
2. the court examines the procedures and requirements for setting aside a default judgment. (Para 10 , 12 , 17 , 22)
3. the court clarifies the requirements of service of notice under the income tax act. (Para 20 , 26 , 29)
4. the appeal is allowed, resulting in the setting aside of the default judgment. (Para 39)

Lim Chong Fong JC:

Introduction

[1] This is an appeal brought by the appellant (the taxpayer) against the decision of the Georgetown Sessions Court dated 29 December 2015 that disallowed the setting aside of the judgment in default dated 23 October 2013 obtained by the respondent (the Inland Revenue Department).

[2] The cause papers for purposes of this appeal under O 55 r 5 of the Rules of 2012 comprised, inter alia, the following:

(i) The appellant's notice of application to set aside the default judgment dated 7 September 2015;

(ii) The appellant's affidavit in support of Koay Hean Seng affirmed on 3 September 2015

(iii) The respondent's affidavit in reply of Hamisah binti Zakaria affirmed on 23 September 2015;

(iv) The appellant's affidavit in reply of Koa

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2016 MarsdenLR 2128

HIGH COURT MALAYA PENANGKOAY HEAN SENG – AppellantVersusKERAJAAN MALAYSIA – Respondent

Cases Referred (2)

HIGH COURT MALAYA PENANG
KOAY HEAN SENG – Appellant
Versus
KERAJAAN MALAYSIA – Respondent