KUALA LUMPUR: The Penang High Court has granted the Inland Revenue Board's (IRB) application for a summary judgment to recover RM1.8 billion in tax arrears from Tan Sri Larry Low Hock Peng, the father of fugitive businessman Low Taek Jho or Jho Low.
A summary judgment is when a court decides a case without hearing the testimony of witnesses.
Judge Datuk Seri Tun Abd Majid Tun Hamzah who delivered the decision yesterday allowed the application and ordered Hock Peng to pay costs of RM3,000.
The court also rejected Hock Peng's application to strike out the suit filed by the government through the IRB.
Senior revenue counsels Norhisham Ahmad Norhisham Ahmad, Al-Hummidallah Idrus dan Muhammad Aiman Abdullah appeared for IRB while Hock Peng was represented by lawyers Yatiswara Ramachandran, Francis Tan and Oh Chong Ghee.
On March 24, 2021, the government as the plaintiff filed an application for a summary judgement to be entered against Hock Peng as the defendant in its suit to recover RM1,884,098,662.55 with interest at five per cent per annum from the date of this judgment (Feb 1) to the date of full realisation.
The application was made on the grounds, among others, that the tax arrears and tax increases imposed under the provisions of the Income Tax Act 1967 can be recovered as a tax due and payable.
Hock Peng filed an application to strike out the suit on March 22, 2021, seeking, among others, a declaration that the assessment years 2011 and 2012, as well as the additional assessments for 2013 and 2014, were invalid because they were made more than five years from the year of assessment on the income claimed to have accrued without complying with Section 91(3) of the Income Tax Act 1967.
The government, which filed the suit on Jan 19, 2021, claimed that Hock Peng had failed to pay the owing income tax for the Assessment Years 2011, 2012 and the Additional Assessment Years 2013, 2014, 2015 and 2018 including the increases, amounting to RM1, 884,098,662.55.
On Oct 18 last year, the Penang High Court allowed the IRB's application for a summary judgment to recover RM1.05 billion in tax arrears from Jho Low.
-- BERNAMA
Bernama
Thu Feb 02 2023
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The Penang High Court has granted the IRB's application for a summary judgment to recover RM1.8 billion in tax arrears from Tan Sri Larry Low Hock Peng, the father of Jho Low. - Twitter photo
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