The former Kedah menteri besar wants the court to quash notices issued to him by LHDN for years of assessment 2017, 2018 and 2019.

Mukhriz’s judicial review application will proceed to be heard inter partes on its merits.

Justice Amarjeet Singh fixed the suit for case management on Jan 7.

The notices, issued to him on Sept 27 last year, demanded that he pay RM2.56 million for 2017, RM2.44 million for 2018, and RM16,826.37 for 2019.

In his application, Mukhriz claims that LHDN had made “wrong calculations” as to his tax liability.

“LHDN considered the applicant’s (Mukhriz) action in disposing shares in Opcom Holdings Bhd and dividend received from M Ocean Capital Sdn Bhd as taxable income,” Mukhriz said, adding that the disposal of shares and dividends are not taxable.

He also said that the notices for 2017 and 2018 tax arrears were issued more than five years after the deadline to file yearly tax returns.

“Any notices for additional tax arrears can only be issued after five years if a taxpayer (is found to have) committed fraud or omission (in their declaration to LHDN).

“However, LHDN did not provide details on any such fraud or omission,” Mukhriz added.

He further alleged that the long-standing feud between his father, Dr Mahathir Mohamad, and Prime Minister Anwar Ibrahim, may have “contributed” to the issuance of the notices.

Mukhriz said that in 2023, Anwar made several adverse public statements about Mahathir and his family, claiming that the former prime minister had “enriched” his children during his first tenure in office.

He claimed that the remarks were made to tarnish his father’s credibility and as an act of revenge. A defamation suit brought by Mahathir against Anwar is ongoing in another High Court.

Lawyer Nizamuddin Abdul Hamid appeared for Mukhriz while senior federal counsel Wan Shahida Wan Omar appeared for the government.