SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. BHD.) v Kerajaan Malaysia

ja-12ancvc-14-06-2024 High Court (Mahkamah Tinggi) 9 September 2025 • JA-12ANCvC-14-06/2024 • 18 min read

11 cases cited (0 SG, 11 foreign)

Catchwords

1. This appeal concerns the Defendant’s challenge against the Sessions Court’s decision granting summary judgment to the Plaintiff under Order 14 ROC 2012. 2. The core issue is whether service of Notices of Assessment for Years 2017 and 2018 was duly effected under section 145(2) of the Income Tax Act 1967. 3. Evidence shows the notices were properly sent to the Defendant’s last known address as declared in Form C. 4. The Defendant failed to notify any address change under section 89 of the same Act. 5. The Sessions Court’s decision was correct. 6. Appeal dismissed with costs of RM8,000 subject to allocator.

Judges (1)

Noradura binti Hamzah Delivered

Counsel (6)

Lau Kok Guan Liana & Kuan Firm Lembaga Hasil Dalam Negeri Firm Ainur Mardhiah Counsel Respondent Gavin Low Counsel Appellant Komathi Counsel Respondent Yahya Chua Counsel Appellant

Parties (2)

Kerajaan Malaysia Respondent SECRET INGREDIENTS Sdn Bhd. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT Sdn Bhd.) Appellant

Case Significance

SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. ... is a High Court (Mahkamah Tinggi) decision dated September 9, 2025 (citation: ja-12ancvc-14-06-2024). The case was decided by Noradura binti Hamzah.

Key issues: 1. This appeal concerns the Defendant’s challenge against the Sessions Court’s decision granting summary judgment to the Plaintiff under Order 14 ROC 2012..

What was the outcome of SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. ...?

SECRET INGREDIENTS SDN. BHD. (DAHULU DIKENALI SEBAGAI FORMULA CONTINENT SDN. ... is a High Court decision dated September 9, 2025. The case was heard by Noradura binti Hamzah. See the full judgment for details.

Statutes Cited

Evidence Act

s 114

Evidence Act 1950 (Cap 56)

s 114(e)

Evidence Ordinance

s 114

Income Tax Act 1967 (Cap 53)

s 145 s 145(2)

Rules of Court 2012

Cases Cited (11)

MY (11)

[1962] 28 MLJ 395 [2000] 7 CLJ 249 [2002] 6 CLJ 221 [2006] 7 CLJ 229 [2010] 9 CLJ 785 [2012] 6 CLJ 573 [2013] 5 MLJ 728 [2013] 8 CLJ 632 [2016] 4 CLJ 665 [2016] 9 CLJ 401 [2023] 10 CLJ 329

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-12ancvc-14-06-2024)