Summary judgment is a judgment entered by a court without a full trial.

Senior revenue counsel Norhisham Ahmad, representing the IRB, said Justice Ahmad Bache also set the same date to hear Najib’s application to stay the proceedings.

“The court also ordered both parties to file their written submissions on both applications by Nov 1,” he told reporters after the case management in chambers today.

Lawyers Muhammad Farhan Muhammad Shafee and Wee Yeong Kang, representing Najib, confirmed the matter.

On Aug 8, Najib filed an application for a stay of the proceedings of IRB’s lawsuit seeking him to pay RM1.69 billion in income tax, pending an appeal on the tax assessment to IRB.

However, the IRB, in its supporting affidavit, said that Najib still has to pay the total amount of RM1.69 billion even if he has filed an appeal against the tax assessment.

IRB Monitoring Unit assistant director Hisyamuddin Mohd Hassan, in his supporting affidavit, said that according to Section 103 of the Income Tax Act 1967, all the assessed tax shall be due and payable on the day the notice of assessment is served, whether or not the person appeals against the assessment.

On June 25, the government, through IRB, filed the suit against Najib seeking him to pay RM1.69 billion in unpaid tax with interest at 5% a year from the date of judgement, as well as cost and other relief deemed fit by the court.