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THE High Court has granted leave to Toh Puan Na’imah Abdul Khalid, widow of the late former finance minister Tun Dr Daim Zainuddin, to initiate judicial review proceedings against the Inland Revenue Board’s (IRB) claim of RM313.8 million in back taxes.
Na’imah’s counsel, S. Saravana Kumar, told reporters that the court found sufficient grounds for her application to proceed.
“Justice Dr Shahnaz Sulaiman held that the application was neither frivolous nor vexatious and raised legal questions warranting a full hearing,” said Saravana Kumar outside the courtroom.
Federal counsel Sheryn Yong represented the Attorney General’s Chambers during the proceedings.
Previously, on 18 October 2024, the same court dismissed Na’imah’s application for a temporary stay of the payment order, ruling that no exceptional circumstances existed to justify the stay. The judge also affirmed that the IRB was authorised under the Income Tax Act 1967 to proceed with enforcement.
However, the Court of Appeal later overturned that decision. On 28 October 2024, a panel of judges unanimously granted Na’imah a temporary stay of the payment order, allowing her time to pursue legal recourse.
The judicial review will now proceed to a substantive hearing. - April 22, 2025