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The Court of Appeal fixes October 5 to hear the Inland Revenue Board’s appeal against a High Court’s dismissal of its application for a summary judgment to be entered on Nooryana Najwa. – The Malaysian Insight file pic, July 7, 2022.

THE Court of Appeal has fixed October 5 to hear the Inland Revenue Board’s (IRB) appeal against a High Court’s dismissal of its application for a summary judgment to be entered on Nooryana Najwa, the daughter of former prime minister Najib Razak’s daughter, over alleged unpaid income tax.

Wee Yeong Kang, who is representing Nooryana, confirmed the hearing date following a case management held before Court of Appeal deputy registrar Norshakinah Ahmad Kamarudin yesterday. 

On August 26, 2020, Shah Alam High Court judge Faizah Jamaludin dismissed IRB’s application to obtain a summary judgment against Nooryana to recover RM10.3 million in income tax arrears.

On July 24, 2019, the Malaysian government, as the plaintiff, filed a writ of summons through IRB in the High Court, naming Nooryana as the defendant.

According to the statement of claim, the IRB alleged that Nooryana failed to submit the Individual Income Tax Return Forms to the IRB, under section 77 of the Income Tax Act 1967, for the assessment years 2011 to 2017.

IRB contended that to date, she had not paid the amount of income tax owed including the increases, worth a total of RM10.3 million. 

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Meanwhile, the Federal Court has set July 15 for another case management in Najib and his son, Nazifuddin’s appeal over the summary judgment entered against them on the payment of income tax amounting to RM1.69 billion and RM37.6 million respectively, to the IRB.

Both were granted leave to proceed with their appeals in the Federal Court in May on nine questions of law for the Federal Court to decide.

Wee, who also represented Najib and Nazifuddin, confirmed the date following a case management before Federal Court deputy registrar Norhafizah Zainal Abidin today.

Two separate High Courts had allowed the IRB’s applications to enter the summary judgment to recover tax arrears of RM1.69 billion from Najib and RM37.6 million from Nazifuddin, respectively for the period between 2011 and 2017.

A summary judgment is obtained when the court decides on a case, through written submissions, without a full trial and calling witnesses.

Both Najib and Nazifuddin lost their appeals in the Court of Appeal in September last year to set aside the summary judgment. – Bernama, July 7, 2022.


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