JUDGMENT

Noradura Hamzah JC:

[1] This is an appeal by the appellant ("Defendant") against the Sessions Court decision dated 6 June 2024, granting summary judgment to the respondent ("Plaintiff") pursuant to O 14 Rules of 2012 (ROC 2012). The appeal was first heard before Justice Nurulhuda Nur'aini binti Mohamad Nor on 15 July 2025 and was adjourned to 27 August 2025 for further submissions. Following Her Ladyship's transfer to the Kuala Lumpur High Court , the matter is now before me. For ease of reference, parties are referred to by their previous names as they appeared before the Sessions Court .

[2] In arriving at my decision, I referred to the cause papers, the parties' written, additional and supplemental submissions, the bundles of authorities filed by both parties and the CMS recording of the hearing on 15 July 2025. This is my decision.

Background

[3] The plaintiff's claim against the defendant was for tax due and payable amounting to RM610,468.88 for the years of assessment 2020, 2019, 2018 (additional), 2017 (additional) and inclusive of 5% interest. On 6 June 2024, the Sessions Court allowed plaintiff's application for summary judgment under O 14 ROC 2012. Dissatisfied