THE Court of Appeal has fixed Nov 26 for case management in the appeal by the Inland Revenue Board (IRB) against a High Court’s dismissal of its bid for a summary judgment in its suit over unpaid income tax from Datuk Seri Najib Tun Razak’s daughter Nooryana Najwa (picture).

Nooryana Najwa’s lawyer Muhammad Farhan Muhammad Shafee, when contacted, confirmed the next case management date.

He said the records of appeal would be filed on the next case management date.

The matter was fixed for case management today before senior assistant registrar P. Sarulatha via E-review.

On Aug 26 this year, Shah Alam High Court judge Datuk Faizah Jamaludin dismissed IRB’s application to obtain a summary judgment in its suit to recover RM10.3 million in unpaid income tax from Nooryana Najwa.

The High Court judge found that the certificate exhibited by the government as proof of the amount of tax due and payable was not signed by the IRB director-general, which was required under Section 142 of the Income Tax Act 1967.

On July 24 last year, the Malaysian government as the plaintiff filed a writ of summons and statement of claim through the IRB, naming Nooryana Najwa, 32, as the defendant.

According to the statement of claim, the plaintiff alleged that Nooryana Najwa failed to submit the Individual Income Tax Return Forms to the IRB, under Section 77 of the Income Tax Act 1967, for the years of assessment from 2011 to 2017.

The IRB contended that to date, she had not paid the amount of income tax owed including the increases, worth a total of RM10,335,292.36.

The plaintiff is seeking from Nooryana Najwa a sum of RM10,335,292.36, interest on this sum at a rate of five per cent per annum from the date of judgment to the date of realisation, costs, and other relief deemed appropriate by the court.