KUALA LUMPUR – The Federal Court has allowed the Malaysian Bar’s “amicus curiae” (friend of the court) application in the appeal proceedings filed by former prime minister Datuk Seri Najib Razak and his son Datuk Mohd Nazifuddin Najib over tax arrears of RM1.69 billion and RM37.6 million respectively.
Representing the duo, lawyer Wee Yeong Kang told Bernama that the Malaysian Bar’s application was allowed on October 21.
He added that deputy registrar Rasidah Roslee has set February 16 to hear the duo’s appeal at the Federal Court.
Based on a letter dated October 13 sent to the apex court, the Malaysian Bar applied for the court to allow 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 to seek leave to appeal against the decision of the Court of Appeal dismissing their appeal to set aside the high court's decision on the payment of the tax.
The Malaysian Bar in the letter, among others, stated that the case involved an important constitutional issue whether Section 106 (3) of the Income Tax Act 1967 contradicted or contravened 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 an appropriate decision.
On September 9, the Court of Appeal upheld the high court’s decision allowing the Inland Revenue Board’s application for a direct judgment to claim tax arrears of RM1.69 billion from Najib and RM37.6 million from Nazifuddin.
Direct judgement is when the court decides a particular case through argument without hearing the testimony of witnesses at the trial.
On July 22 last year, high court judge Datuk Ahmad Bache allowed the IRB’s application for a summary judgment to be entered against Najib in its suit to recover the RM1.69 billion in taxes from the latter for the period between 2011 and 2017.
As for Nazifuddin, high court judge Ahmad Zaidi Ibrahim had on July 6 last year ordered him to pay RM37.6 million in unpaid taxes to the IRB after allowing the board’s application to enter a summary judgment against him in its tax arrears suit seeking to recover the unpaid amount from him between 2011 and 2017.
On February 4 this year, the IRB issued a bankruptcy notice against Najib for his failure to pay the amount, as the summary judgment was not stayed, while Nazifuddin was also served a bankruptcy notice on April 30 this year over his failure to pay the amount as ordered by the high court.
Najib and Nazifuddin subsequently filed separate notices of motion on September 14 this year to the Federal Court seeking leave to appeal against the Court of Appeal’s decision in dismissing their appeals.
They sought the Federal Court to determine nine legal questions. – The Vibes, October 29, 2021
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