PUTRAJAYA – The Malaysian Bar has applied to be an amicus curiae, or friend of the court, in the appeal proceedings filed by former prime minister Datuk Seri Najib Razak and his son Datuk Mohd Nazifuddin Najib over the payment of income tax amounting to RM1.69 billion and RM37.6 million, respectively, to the Inland Revenue Board (IRB) before the Federal Court.
Based on a letter dated yesterday that was sent to the apex court, the Bar applied for eight of its lawyers to be admitted as amicus curiae to hear the appeal.
Najib and Nazifuddin filed a notice of motion to the Federal Court seeking leave to appeal against the Court of Appeal’s decision to dismiss their bid to set aside the high court’s ruling on the tax payments.
In the letter, the Bar said, among others, that the case involves an important constitutional issue on whether Section 106(3) of the Income Tax Act 1967 contradicts or contravenes Article 121 of the federal constitution, and asked the court to accept its lawyers as amicus curiae to present arguments and views to assist the court in reaching the appropriate decision.
Lawyer Wee Yeong Kang, representing Najib and Nazifuddin, confirmed to reporters that his team received the letter via email today.
He said further case management has been fixed for October 29 before Federal Court deputy registrar Rasidah Roslee.
On September 9, the Court of Appeal upheld the high court’s decision to allow IRB’s application for a direct judgment to claim tax arrears of RM1.69 billion from Najib and RM37.6 million from Nazifuddin.
A direct judgment is when the court decides a case through arguments without hearing witness testimony. – Bernama, October 14, 2021
