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High Court grants Na'imah leave to challenge IRB's RM313.8m tax claim
High Court grants Na'imah leave to challenge IRB's RM313.8m tax claim

Malaysian Reserve

time22-04-2025

  • Business
  • Malaysian Reserve

High Court grants Na'imah leave to challenge IRB's RM313.8m tax claim

SHAH ALAM — The High Court today granted leave to Toh Puan Na'imah Abdul Khalid (picture), the widow of former finance minister the late Tun Dr Daim Zainuddin, to commence judicial review proceedings to challenge the Inland Revenue Board's (IRB) tax claim of RM313.8 million. Her counsel, S. Saravana Kumar, stated that the court was satisfied that his client's application for leave had merit. Speaking outside the courtroom, Saravana Kumar said Justice Dr Shahnaz Sulaiman held that Na'imah's application was neither frivolous nor vexatious, and that it raised legal questions warranting a substantive hearing. Federal counsel Sheryn Yong appeared on behalf of the Attorney General's Chambers during the proceedings. Previously, on Oct 18, 2024, the same court dismissed Na'imah's application for a temporary stay of the order requiring her to settle RM313.82 million in income tax arrears to the IRB. The court had ruled that there were no exceptional circumstances to justify the stay and affirmed that the respondent was empowered under the Income Tax Act 1967 to enforce collection. However, on Oct 28, 2024, the Court of Appeal unanimously allowed Na'imah's application for a temporary stay of the payment order. — BERNAMA

Daim's widow Na'imah gets High Court go-ahead to challenge IRB's RM313.8m tax order
Daim's widow Na'imah gets High Court go-ahead to challenge IRB's RM313.8m tax order

Malay Mail

time22-04-2025

  • Business
  • Malay Mail

Daim's widow Na'imah gets High Court go-ahead to challenge IRB's RM313.8m tax order

SHAH ALAM, April 22 — The High Court today granted leave to Toh Puan Na'imah Abdul Khalid, the widow of former finance minister the late Tun Dr Daim Zainuddin, to commence judicial review proceedings to challenge the Inland Revenue Board's (IRB) tax claim of RM313.8 million. Her counsel, S. Saravana Kumar, stated that the court was satisfied that his client's application for leave had merit. Speaking outside the courtroom, Saravana Kumar said Justice Dr Shahnaz Sulaiman held that Na'imah's application was neither frivolous nor vexatious, and that it raised legal questions warranting a substantive hearing. Federal counsel Sheryn Yong appeared on behalf of the Attorney General's Chambers during the proceedings. Previously, on October 18, 2024, the same court dismissed Na'imah's application for a temporary stay of the order requiring her to settle RM313.82 million in income tax arrears to the IRB. The court had ruled that there were no exceptional circumstances to justify the stay and affirmed that the respondent was empowered under the Income Tax Act 1967 to enforce collection. However, on October 28, 2024, the Court of Appeal unanimously allowed Na'imah's application for a temporary stay of the payment order. — Bernama

High Court grants Na'imah leave to challenge IRB's RM313.8 mln tax claim
High Court grants Na'imah leave to challenge IRB's RM313.8 mln tax claim

The Sun

time22-04-2025

  • Business
  • The Sun

High Court grants Na'imah leave to challenge IRB's RM313.8 mln tax claim

SHAH ALAM: The High Court today granted leave to Toh Puan Na'imah Abdul Khalid, the widow of former finance minister the late Tun Dr Daim Zainuddin, to commence judicial review proceedings to challenge the Inland Revenue Board's (IRB) tax claim of RM313.8 million. Her counsel, S. Saravana Kumar, stated that the court was satisfied that his client's application for leave had merit. Speaking outside the courtroom, Saravana Kumar said Justice Dr Shahnaz Sulaiman held that Na'imah's application was neither frivolous nor vexatious, and that it raised legal questions warranting a substantive hearing. Federal counsel Sheryn Yong appeared on behalf of the Attorney General's Chambers during the proceedings. Previously, on Oct 18, 2024, the same court dismissed Na'imah's application for a temporary stay of the order requiring her to settle RM313.82 million in income tax arrears to the IRB. The court had ruled that there were no exceptional circumstances to justify the stay and affirmed that the respondent was empowered under the Income Tax Act 1967 to enforce collection. However, on Oct 28, 2024, the Court of Appeal unanimously allowed Na'imah's application for a temporary stay of the payment order.

Na'imah gets court nod to challenge RM313.8m tax claim
Na'imah gets court nod to challenge RM313.8m tax claim

The Sun

time22-04-2025

  • Business
  • The Sun

Na'imah gets court nod to challenge RM313.8m tax claim

SHAH ALAM: The High Court today granted leave to Toh Puan Na'imah Abdul Khalid, the widow of former finance minister the late Tun Dr Daim Zainuddin, to commence judicial review proceedings to challenge the Inland Revenue Board's (IRB) tax claim of RM313.8 million. Her counsel, S. Saravana Kumar, stated that the court was satisfied that his client's application for leave had merit. Speaking outside the courtroom, Saravana Kumar said Justice Dr Shahnaz Sulaiman held that Na'imah's application was neither frivolous nor vexatious, and that it raised legal questions warranting a substantive hearing. Federal counsel Sheryn Yong appeared on behalf of the Attorney General's Chambers during the proceedings. Previously, on Oct 18, 2024, the same court dismissed Na'imah's application for a temporary stay of the order requiring her to settle RM313.82 million in income tax arrears to the IRB. The court had ruled that there were no exceptional circumstances to justify the stay and affirmed that the respondent was empowered under the Income Tax Act 1967 to enforce collection. However, on Oct 28, 2024, the Court of Appeal unanimously allowed Na'imah's application for a temporary stay of the payment order.

High Court grants Na'imah's application for judicial review
High Court grants Na'imah's application for judicial review

The Star

time22-04-2025

  • Business
  • The Star

High Court grants Na'imah's application for judicial review

SHAH ALAM: The High Court on Tuesday granted Toh Puan Na'imah Abdul Khalid, wife of the late former Finance Minister Tun Dr Daim Zainuddin, permission to initiate judicial review proceedings to annul the RM313.8mil tax claim by the Inland Revenue Board (LHDN). Lawyer S Saravana Kumar, representing Na'imah, 68, said the court found the application for judicial review had merit. Speaking outside the court, he said High Court Judge Dr Shahnaz Sulaiman made this decision after rejecting the Attorney General's Chambers' objection. He stated that the court found Na'imah's application was neither trivial nor vexatious, and there were legal questions that needed to be heard substantively. 'We have two weeks to serve notice to LHDN,' he said, accompanied by lawyer Dharshini Sharma. Na'imah was not present for the proceedings and was represented by her lawyers. In the proceedings, Federal Counsel Sheryn Yong appeared on behalf of the Attorney General's Department. On October 18, 2024, the High Court ordered Na'imah to pay RM313.82mil in outstanding income tax to LHDN. Earlier, on August 19 of the same year, Na'imah filed an application for judicial review against the LHDN notice for additional tax related to the 2018 assessment year. In her supporting affidavit, Na'imah claimed the tax assessment against her was based on baseless claims. Initially, the High Court Judge dismissed her application for an interim stay on the Notice of Assessment. At that time, the court found no exceptional circumstances justified Na'imah's application for an interim stay and emphasised the respondent's authority to enforce tax collection under the Income Tax Act 1967. In its judgment, it was stated that tax payment must be made regardless of the amount, even during ongoing legal disputes. Consequently, Na'imah appealed the High Court Judge's decision in the Court of Appeal and filed a Notice of Motion for a stay. The Court of Appeal judges, on October 28 of the same year, unanimously decided to grant a stay to Na'imah until the appeal hearing.

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