Azmi LP:

This is an appeal against the judgment of the High Court at lpoh giving leave to the plaintiff, Government of Malaysia, to sign final judgment against the defendant company, for the sum of $1,320,440.15 cts, alleged to be additional income tax and increases on that additional income tax imposed under the law against the defendant company for the years of assessment 1960 to 1971.

The writ in this suit was duly served on the defendant and the defendant entered appearance on 31 October 1972. It filed its defence on 7 December 1972. The defence denied that it was liable to pay any additional income tax or increases, assessed or imposed against it. It also contended that s. 106(3) of the Income Tax Act 1967 was of no assistance since the defendant company's plea was that no tax whatsoever was due by it to the plaintiff. It went on to maintain that the certificate signed by the Director-General under s. 142(1) of the Income Tax Act was merely rebuttal evidence.

The plaintiff, 13 days later applied for leave to sign final judgment against the defendant. The application was heard by the Senior Assistant Registrar on 18 January 1973 and she gave leave to sign final judgm