IRB's bid for summary judgment against Najib's daughter dismissed

The Inland Revenue Board's (IRB) application for summary judgment against former premier Najib Abdul Razak's daughter Nooryana Najwa over RM10.3 million income tax bill has been dismissed by the High Court in Shah Alam today.

In her ruling, judge Faizah Jamaludin said the affidavit submitted by the IRB did not verify the belief that there was no merit to Nooryana's defence.

For the record, summary judgment is a judgment entered by a court for one party against another summarily without a full trial.

The Star reported that the court raised concern on the certificate issued by IRB on the application under Section 142 of the Income Tax Act, as it was not signed by the director-general of the board himself.

The certificate was signed by an assistant director of the IRB's legal department.

The judge further stated that there was no written authorisation by IRB to proof that the person who signed the certificate had been authorised by the director-general to sign the certificate, nor the person had been gazetted for the purpose.

Faizah said her decision was not based on the merit of whether the assessment was excessive, incorrect or out of time.

The court fixed Sept 8 for case management.

IRB was represented by Norhisham Ahmad and Al-Humidallah Idrus, while Muhammad Farhan Shafee and Wee Yeong Kang appeared for Nooryana.

In July last year, IRB filed a writ of summons against Nooryana seeking RM10.3 million in unpaid taxes from 2011 to 2017. 

However, she questioned the move by the government, which was then under Pakatan Harapan administration, to tax her over money which she claimed was given by her wealthy husband, Daniyar Kessikbayev, and his family. 

She had filed an appeal with the Special Commissioner of Income Tax. - Mkini