Wan Hamzah J:

The plaintiff sues the defendant for a total sum of RM105,911.85. By this summons the plaintiff applies for liberty to enter judgment on the ground that there is no defence to the action. The defendant opposes this application and asks for unconditional leave to defend. The sum claimed consists of amounts assessed under the Income Tax Act 1967 in respect of the year of assessment 1971 and the year of assessment 1974.

In respect of the year of assessment 1971 the Director-General of Inland Revenue issued to the defendant notice of additional assessment dated 27 July 1974, in which a penalty of RM93,983.50 was imposed under s. 113(2) of the Act. The notice of additional assessment shows certain payments previously made by the defendant as the result of which there is a small credit. This credit being taken into account, demand is made in the notice of additional assessment for payment of RM93,883.50 being the net amount of the s. 113(2) penalty. Subsequently the defendant paid a sum of RM600, leaving a balance of RM93,283.50, but failed to pay the balance within 30 days after the service of the notice of additional assessment. Therefore when bringing this action the pl