KUALA LUMPUR: Prime Minister Datuk Seri Anwar Ibrahim and the government have been excluded from Datuk Seri Mukhriz Mahathir's RM5.02 million tax arrears suit.

High Court judge Datuk Amarjeet Singh today allowed Anwar, in his capacity as Finance Minister, and the government's application to strike out their names from the suit.

This means the case will now proceed solely between the former Jerlun Member of Parliament and the Inland Revenue Board (IRB).

However, the court dismissed an application by senior federal counsel Irmawati Daud to strike out several paragraphs in Mukhriz's affidavit that referred to Anwar and the government.

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Mukhriz was represented by lawyer Syed Afiq Syed Albakri.

The 60-year-old politician filed the judicial review application on Dec 20 last year, naming the IRB director-general, Anwar, and the government as the first to third respondents.

He is seeking to quash the IRB's action in issuing a notice requiring him to pay more than RM5 million in taxes for the assessment years 2017 to 2019.

The tax authority is demanding that the former Kedah menteri besar settle RM2.56 million for 2017, RM2.44 million for 2018, and RM16,826.37 for 2019.

On April 16 this year, the same court granted Mukhriz's application to stay the assessment notice pending the outcome of his judicial review to have the notice quashed.

Mukhriz has alleged that Anwar, in his capacity as Finance Minister, abused his position for collateral purposes by exerting control over the IRB to serve his own interests.

The Parti Pejuang Tanah Air president claimed that additional tax assessment notices for 2017 and 2018 were issued on Sept 27, 2024 — more than five years after he had filed his tax returns for those years.

He is seeking a certiorari order to quash the IRB's decision to issue the additional tax assessments for 2017, 2018, and 2019 on the grounds that they are void and ultra vires.

Mukhriz is also seeking a certiorari order to nullify the IRB's issuance of a certificate under Section 104(1) of the Income Tax Act (ITA), along with a declaration that the imposition of a penalty under Section 113(2) of the same Act is null and void.

In addition, he is claiming general and/or exemplary damages against the first and second respondents, and vicariously against the third respondent.