HAMZAH BIN OMAR v Kerajaan Malaysia

ba-12ancvc-67-12-2025 High Court (Mahkamah Tinggi) 29 March 2026 • BA-12ANCvC-67-12/2025 • 12 min read
1 cases cited (0 SG, 1 foreign)

Outcome

Conclusion [40] Accordingly, for the reasons above, the Defendant’s appeal is dismissed with costs fixed at RM 5,000.00.

Quoted verbatim from the judgment of High Court (Mahkamah Tinggi) (ba-12ancvc-67-12-2025). Read the full judgment on the official Malaysia Courts portal for the complete decision.

Catchwords

1. Appeal by the Defendant against the decision of the Sessions Court. 2. Defendant failed to pay income tax. 3. Defendant had given a notice of appeal pursuant to section 99(1) of the Income Tax Act 1967. 4. Proper reconciliation of sections 99 and 106 of the Income Tax Act 1967. 5. Whether section 106(3) Income Tax Act 1967 operates as a total ouster of judicial scrutiny in civil proceedings. 6. Whether summary judgment was procedurally appropriate where the statutory appeal remains pending before the Special Commissioners.

Practice Areas

Revenue Law Civil Procedure

Judges (1)

Seow Hock Peng Delivered

Counsel (6)

Balendran Chong Firm Lembaga Hasil Dalam Negeri (LHDN) Firm Lily Hardiany binti Harun Counsel Respondent Nurul Aime binti Azwan Counsel Appellant Umisalamah binti Abd Latiff Counsel Respondent Vignesh Kumar a/l Krishnasamy Counsel Appellant

Parties (2)

Kerajaan Malaysia Respondent Hamzah bin Omar Appellant

Statutes Cited

Courts of Judicature Act 1964 (Cap 91)
Income Tax Act 1967 (Cap 53)
Rules of Court 2012

Cases Cited (1)

MY (1)
[2023] 10 CLJ 329

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-12ancvc-67-12-2025)