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 • 8 min read
5 cases cited (0 SG, 5 foreign)

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

Counsel (4)

Dinesh Muthal & Co. Firm Lembaga Hasil Dalam Negeri Firm Dinesh Muthal Counsel Defendant Shahnaz Aina binti Mohd Nor Shah Counsel Plaintiff

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.

Statutes Cited

Income Tax Act 1967 (Cap 53)
Rules of Court 2012

Cases Cited (5)

MY (5)
[1973] 2 MLJ 163 [1980] 2 MLJ 283 [1992] 1 MLJ 629 [1996] 5 MLJ 626 [2001] MLJU 645

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-21ncvc-6-05-2025)