Kerajaan Malaysia v R SURESH A/L RAMU

ja-21ncvc-6-05-2025 High Court (Mahkamah Tinggi) 21 December 2025 • JA-21NCvC-6-05/2025

Catchwords

Civil Procedure - Summary judgment - Order 14 r 1 Rules of Court 2012 - “Triable issue” - Late filing - Non-compliance with court directions - Affidavit in reply and written submissions filed on hearing date - Rejection/striking out - Defendant confined to oral submissions on point of law only - Discretion - Prejudice - Revenue Law / Income Tax - Recovery of tax as civil debt - Income Tax Act 1967 (Act 53) - ss 103, 106(1), 106(3), 142(1), 145(2)(c) - “Pay first, argue later” - Deemed service of notices of assessment - Certificate under s 142(1) as sufficient evidence - Court not to entertain plea that assessment excessive/incorrectly assessed - Remedy by appeal to Special Commissioners

Practice Areas

Civil Procedure

Judges (1)

Noradura binti Hamzah Delivered

Parties (2)

Kerajaan Malaysia Plaintiff R Suresh a/l Ramu Defendant

Case Significance

Kerajaan Malaysia v R SURESH A/L RAMU is a High Court (Mahkamah Tinggi) decision dated December 21, 2025 (citation: ja-21ncvc-6-05-2025). The case was decided by Noradura binti Hamzah.

What was the outcome of Kerajaan Malaysia v R SURESH A/L RAMU?

Kerajaan Malaysia v R SURESH A/L RAMU is a High Court decision dated December 21, 2025. The case was heard by Noradura binti Hamzah. See the full judgment for details.