The ruling underscores the obligation of government agencies, including the IRB, to comply strictly with winding-up procedures when dealing with liquidated companies. – Photo by Chimon Upon
KUCHING (Sept 25): The High Court here has allowed a judicial review application by Harvard Master Sdn Bhd, quashing tax assessment notices issued by the Inland Revenue Board (IRB) totalling RM7,999,029.49.
Judge Leonard David Shim on Wednesday issued an order of certiorari to quash the assessments, ruling that if the IRB wished to pursue its claim, it must apply to the liquidator for an extension of time to file a proof of debt (POD) and comply with liquidation…