Leong Wai Hong JC:

JudgmentIntroduction

[1]“In this world, nothing can be said to be certain except death and taxes”.

[2]The above is a famous quote from the American statesman Benjamin Franklin in his 1789 letter to Jean-Baptiste Le Roy which said in part –

Our new Constitution is now established, and has an appearance that promises permanency; but in this world nothing can be said to be certain, except death and taxes.

[3]In fulfilment of the prophecy of certainty, the Malaysian government via the Lembaga Hasil Dalam Negeri (“LHDN”) has now pursued the Defendant for unpaid tax by applying for summary judgment [Enclosure 42] pursuant to Order 14 of the Rules of Court 2012section 77Income Tax Act 1967

[4]The Defendant raised the following three alleged triable issues -

a)Whether the Notices of Assessment were effectively served and/or deemed to have been served on the Defendant by the Plaintiff;

b)Whether the amounts stated in the Notices of Assessment are conclusive and/or the assessment exercise for years 2010 to 2015 have been completed; and

c)Whether the Certificate of Indebtedness issued by the Plaintiff is defective.

[5]I heard counsel on 17-02-2023 and 20-03-2023 and allowed the summa