1. ) AVETANI SDN BHD 2. ) UNITED APPROACH SDN BHD 3. ) BERJAYA HILLS BHD 4. ) SUMLAND DEVELOPMENT SDN BHD 5. ) BUKIT TINGGI RESORT BHD 6. ) SEMANGAT CERGAS SDN BHD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

1. ) AVETANI SDN BHD 2. ) UNITED APPROACH SDN BHD 3. ) BERJAYA HILLS BHD 4. ) SUMLAND DEVELOPMENT SDN BHD 5. ) BUKIT TINGGI RESORT BHD 6. ) SEMANGAT CERGAS SDN BHD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

Application for suspension of the execution of the judicial review decision was dismissed because applicants failed to establish the required 'special circumstances' under the Kosma test; the court balanced public interest in lawful tax collection, absence of evidence of imminent or irreversible forfeiture,...

Source-derived case information.

Citation
CB-25-2-04/2023 (Mahkamah Tinggi)
Parties
Applicant: AVETANI SDN BHD (187422-T); Applicant: UNITED APPROACH SDN BHD (251449-D); Applicant: BERJAYA HILLS RESORT BERHAD (189015-U); Applicant: SUMLAND DEVELOPMENT SDN BHD (149629-U); Applicant: BUKIT TINGGI RESORT BERHAD (189015-U); Applicant: SEMANGAT CERGAS SDN BHD (185995-W); Respondent: PENGARAH NEGERI, PEJABAT PENGARAH TANAH DAN GALIAN NEGERI PAHANG
Court
High Court
Jurisdiction
Malaysia
Judgment Date
6 March 2025
Case Number
CB-25-2-04/2023 (Mahkamah Tinggi)
Procedural Posture
Judicial Review / Application for Stay of Execution Pending Appeal
Outcome
application for stay of execution dismissed
Legal Topics
Judicial Review Stay, Forfeiture, Land Tax Demand, Prerogative Writs, Suspension of Execution
Administrative Law Land Law Tax Law Civil Procedure Judicial Review Stay Forfeiture Land Tax Demand Prerogative Writs +1 more

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Parties

AVETANI SDN BHD (187422-T)

Applicant

UNITED APPROACH SDN BHD (251449-D)

Applicant

BERJAYA HILLS RESORT BERHAD (189015-U)

Applicant

SUMLAND DEVELOPMENT SDN BHD (149629-U)

Applicant

BUKIT TINGGI RESORT BERHAD (189015-U)

Applicant

SEMANGAT CERGAS SDN BHD (185995-W)

Applicant

PENGARAH NEGERI, PEJABAT PENGARAH TANAH DAN GALIAN NEGERI PAHANG

Respondent

Procedural Posture

Judicial Review / Application for Stay of Execution Pending Appeal

  1. 1 Whether a stay of execution can be granted in respect of a concluded judicial review decision pending appeal
  2. 2 Which legal test applies for stay of execution in judicial review context (Kosma special circumstances/nugatoriness or a different standard)
  3. 3 Whether applicants have established special circumstances to justify suspension given risk of forfeiture under National Land Code

Ratio Decidendi

Application for suspension of the execution of the judicial review decision was dismissed because applicants failed to establish the required 'special circumstances' under the Kosma test; the court balanced public interest in lawful tax collection, absence of evidence of imminent or irreversible forfeiture, existence of payments under protest, and the prejudice to the Respondent and public revenue, and found these factors outweighed applicants' contentions.

Court Disposition

application for stay of execution dismissed

Orders

  • Stay application dismissed
  • Applications CB-25-1-04/2023, CB-25-3-04/2023, CB-25-4-04/2023 and CB-25-5-04/2023 dismissed