As such, there was no need for him to explain the alleged revocation, he said.
The DAP national chairman said neither he nor his ministry instructed the cancellation of the foundation’s tax-exempt status during the 22 months when Pakatan Harapan (PH) held power between May 2018 and February 2020.
“There is no reason for the plaintiff (Lim) to explain something which did not take place,” Lim said when replying to Muhyiddin’s defence statement.
He said in law, the burden is on Muhyiddin to prove that he or someone in the finance ministry had ordered the cancellation.
Lim added that on March 21 this year, Prime Minister Anwar Ibrahim, who is also the finance minister, confirmed that he (Lim) had not nullified the foundation’s tax-exempt status, rendering Muhyiddin’s allegation untrue.
Lim said the finance ministry issued a press statement two days later, on March 23, to confirm Anwar’s remarks on the matter.
He also questioned why Muhyiddin had remained silent about the allegation for 33 months following the fall of the PH government in February 2020.
“(Muhyiddin’s allegation) is also a desperate attempt to divert public attention away from criminal charges he is facing,” said the statement in reply filed in court last Friday and sighted by FMT.
On March 27, the Bagan MP filed a defamation suit against Muhyiddin over several remarks the former prime minister made regarding the alleged revocation.
The first statement was published on March 9, just after Muhyiddin was released by the Malaysian Anti-Corruption Commission.
The second statement, made in a media release on March 11, alleged that Lim had imposed a tax on the foundation and a 45% penalty on tax payable for preceding years.
Lim also said Muhyiddin had claimed in a media interview, after delivering his winding-up speech at Bersatu’s annual general assembly on March 12, that since LHDN was under Lim’s purview at the time, any instructions to cancel the foundation’s tax exemption must have come from him.
Muhyiddin has been charged with four counts of abuse of power over RM232.5 million in alleged bribes for Bersatu from three companies and an individual.
He is also facing three charges of alleged money laundering of RM200 million, deposited into Bersatu’s bank accounts.
In his defence, Muhyiddin denied defaming Lim and said his two press statements and a media interview he gave should be read as a whole and in context.
The Perikatan Nasional chairman’s 30-page defence statement, filed by solicitors Chetan Jethwani & Co, relies on the defences of justification, fair comment and qualified privilege to defeat Lim’s defamation suit.
A case management will be held before judicial commissioner Roz Mawar Rozain tomorrow for parties to obtain pre-trial instructions.