Nooryana Najib challenges the constitutionality of Income Tax Act provision

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The daughter of former prime minister Najib Abdul Razak, Nooryana Najwa Najib (above), has mounted a legal challenge against the constitutionality of a provision under the Income Tax Act 1967. This comes as Section 106(3) of the Act disallows court intervention in a civil suit filed by the Inland Revenue Board (IRB) against Nooryana, where the government is claiming over RM10.3 million in income tax from Nooryana. Her lawyer, Muhammad Farhan Shafee, said the particular provision prevents a judge from making a decision and gives the court no choice but to give judgment in favour of the government. "In the case of Nooryana, the IRB is seeking to recover about RM10 million in (tax assessment) from her. This assessment can be subject to an appeal to the Special Commissioner of Income Tax. "(However), in between this appeal procedure, the IRB can file a civil suit to the cour…