SHAH ALAM: The High Court today granted leave to Toh Puan Na’imah Abdul Khalid, the widow of former finance minister the late Tun Dr Daim Zainuddin, to commence judicial review proceedings to challenge the Inland Revenue Board’s (IRB) tax claim of RM313.8 million.

Her counsel, S. Saravana Kumar, stated that the court was satisfied that his client’s application for leave had merit.

Speaking outside the courtroom, Saravana Kumar said Justice Dr Shahnaz Sulaiman held that Na’imah’s application was neither frivolous nor vexatious, and that it raised legal questions warranting a substantive hearing.

Federal counsel Sheryn Yong appeared on behalf of the Attorney General’s Chambers during the proceedings.

Previously, on Oct 18, 2024, the same court dismissed Na’imah’s application for a temporary stay of the order requiring her to settle RM313.82 million in income tax arrears to the IRB.

The court had ruled that there were no exceptional circumstances to justify the stay and affirmed that the respondent was empowered under the Income Tax Act 1967 to enforce collection.

However, on Oct 28, 2024, the Court of Appeal unanimously allowed Na’imah’s application for a temporary stay of the payment order.