KUALA LUMPUR, July 24 — Prime Minister Datuk Seri Anwar Ibrahim and the government have succeeded in removing their names from a judicial review application filed by Datuk Seri Mukhriz Mahathir.
Mukhriz is challenging the Inland Revenue Board’s (LHDN) issuance of additional tax assessment notices for the years 2017 to 2019, demanding payment of over RM5 million.
High Court Judge Datuk Amarjeet Singh allowed the application by Anwar, in his capacity as Finance Minister, and the government to strike out their names as respondents in the judicial review proceedings.
However, the court dismissed their bid to expunge several paragraphs in Mukhriz’s affidavit that made reference to both respondents, and fixed December 16 for the hearing of the substantive judicial review application.
On January 2, Judge Amarjeet granted leave for Mukhriz to commence judicial review proceedings, having found that the case raised arguable grounds.
Earlier, senior Federal counsel Nur Irmawatie Daud, representing both the second and third respondents, argued that the additional assessment notices were issued by the first respondent, the LHDN's chief executive officer or director-general.
"The judicial review application is scandalous, frivolous and an abuse of court process," she submitted.
However, Mukhriz’s counsel Syed Afiq Syed Albakri contended that the second respondent had influenced the first respondent in the issuance of the said notices against his client.
Mukhriz, 60, filed the judicial review application on December 20 last year, naming the LHDN's chief executive officer or director-general, Anwar, and the government as the first to third respondents, respectively.
The businessman sought an order to quash the decision of the first respondent to issue additional assessment notices for the years 2017 to 2019, amounting to RM5,020,707.18, on the grounds that the decision was unlawful and unreasonable.
The Parti Pejuang president also sought a declaration that the imposition of penalties under Section 113(2) of the Income Tax Act 1967 (Act 53) was null and void, as well as ultra vires.
The former Kedah menteri besar further sought a declaration that the second respondent (Anwar) had abused his powers in causing the first respondent (the government) to issue the said notices.
Finally, Mukhriz sought a declaration that the second respondent had similarly abused his powers in directing the issuance of a certificate under subsection 104(1) of Act 53.
— Bernama
