KU EK MEI (NO. K/P: 820118-01-6504) PEMUNGUT DUTI SETEM, UTC JOHOR BAHRU.

KU EK MEI (NO. K/P: 820118-01-6504) PEMUNGUT DUTI SETEM, UTC JOHOR BAHRU.

The court preferred and upheld the JPPH valuations because JPPH applied the recognised comparison method using appropriate comparables and adjustments, the private valuer failed to produce reliable comparables or used incorrect data, and the Plaintiff failed to prove that JPPH wrongly exercised its discretion or acted beyond its powers; therefore the stamp duty assessments based on JPPH valuations were correct and the appeal was dismissed.

Citation
JA-24NCVC-723-12/2017 (Mahkamah Tinggi)
Parties
Plaintiff/appellant: KU EK MEI; Defendant/respondent: PEMUNGUT DUTI SETEM, UTC JOHOR BAHRU
Court
High Court
Jurisdiction
Malaysia
Judgment Date
31 October 2019
Case Number
JA-24NCVC-723-12/2017 (Mahkamah Tinggi)
Procedural Posture
Appeal Under Section 39 Stamp Act 1949 (case Stated by Collector) / High Court Judgment (appeal Heard and Decided)
Outcome
Appeal dismissed
Legal Topics
Assessment of Stamp Duty, Market Value Determination, Valuation Comparables, Powers of the Collector Under Stamp Act, Adjudication of Sale and Purchase Agreement
Source Language
Malay/English
Stamp Duty Tax Law Property Law Valuation Law Administrative Law Assessment of Stamp Duty Market Value Determination Valuation Comparables +2 more

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Parties

KU EK MEI

Plaintiff/appellant

PEMUNGUT DUTI SETEM, UTC JOHOR BAHRU

Defendant/respondent

Procedural Posture

Appeal Under Section 39 Stamp Act 1949 (case Stated by Collector) / High Court Judgment (appeal Heard and Decided)

Legal Issues

  1. 1 What is the correct market value of the two subject lots for stamp duty assessment dated 16 June 2017?
  2. 2 Whether JPPH (government valuer) exercised proper discretion and due diligence in valuation
  3. 3 Whether the private valuer's report should displace JPPH's valuation

Ratio Decidendi

The court preferred and upheld the JPPH valuations because JPPH applied the recognised comparison method using appropriate comparables and adjustments, the private valuer failed to produce reliable comparables or used incorrect data, and the Plaintiff failed to prove that JPPH wrongly exercised its discretion or acted beyond its powers; therefore the stamp duty assessments based on JPPH valuations were correct and the appeal was dismissed.

Court Disposition

Appeal dismissed

Orders

  • Appeal dismissed
  • Defendant's stamp duty assessments of MYR56,670 and MYR413,100 upheld