Lawyer Wee Yeong Kang said the new appeal hearing date was fixed following a case management before court deputy registrar Tan Chai Wei.

Revenue counsel Ainur Mardiah Ramli appeared for LHDN.

Wee, who represented Nooryana, said the appeal was supposed to be heard today but legal firm Shafee & Co wrote in last week for an adjournment.

“We want to know the outcome of the appeal by Najib and his son, Mohd Nazifuddin, in the Federal Court as they attempt to quash LHDN’s move to recover almost RM1.8 billion in tax arrears from them,” he told FMT.

Both filed nine questions of law to obtain leave from the apex court, which will hear the matter on Feb 16.

On Sept 9, the Court of Appeal dismissed appeals from Najib and Nazifuddin to set aside summary judgments obtained by LHDN as part of their civil recovery proceedings.

In Nooryana’s case, the Shah Alam High Court had in August last year rejected the summary judgment application as an affidavit submitted by an officer did not verify the belief that there was no merit to her defence.

The court also found the certificate exhibited by the government as proof that the amount of tax due and payable was not signed by the LDHN director-general as required under Section 142 of the Income Tax Act 1967.

A summary judgment is where a court decides a case without hearing the testimony of witnesses.

Nooryana, Najib’s second child from his marriage to Rosmah Mansor, was named as a defendant in the suit filed by LHDN in July 2019, after she failed to submit individual income tax return forms for the assessment years of 2011 to 2017.

LHDN had sought RM10,335,292.36, plus interest on the sum at 5% per annum and other relief deemed fit by the court.