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Malaysian Bar seeks to be part of Najib and son’s tax cases
[Image: najib-razak-nazifuddin-2.jpg]

PUTRAJAYA: The Malaysian Bar is seeking to be an amicus curiae (friend of the court) to follow the tax cases of former prime minister Najib Razak and son Nazifuddin Najib before the Federal Court.

The Bar said it wanted to follow the duo’s challenge against the validity of the Income Tax Act 1967 on grounds that the cases were of public interest.

This included whether Section 106(3) of the Act contravened Article 121 of the Federal Constitution, and whether it is ultra vires as it usurps the power of the judiciary.

They are also looking to see whether Article 121 of the Constitution is relevant when it comes to civil recovery proceedings in tax matters.

The Bar is looking at whether Najib and Nazifuddin’s claims that the Inland Revenue Board (LHDN) had acted in bad faith is within the scope of Section 106(3) of the Act and whether the court could consider such a defence.

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