Lim Aik @ Lim Yeok 1. ) Goh Siew Koon @ Eng Sing Kuan 2. ) Tey Liong Seng 3. ) Tey Sui Kiat 4. ) Sin Hai Estate Berhad 5. ) Sing Lian Sdn Bhd 6. ) TEY BOON GIOW & SONS SDN. BHD

Lim Aik @ Lim Yeok 1. ) Goh Siew Koon @ Eng Sing Kuan 2. ) Tey Liong Seng 3. ) Tey Sui Kiat 4. ) Sin Hai Estate Berhad 5. ) Sing Lian Sdn Bhd 6. ) TEY BOON GIOW & SONS SDN. BHD

The Court held the subsequent evidence on Sing Lian's liquidation was irrelevant to these appeals; the Winding Up Court's earlier decision refusing ratification/payment to PWCAS is final as there was no appeal and, given Mr Lim's breaches of s236(2)(i) CA 1965 and rr171 and 173 WUR, issue estoppel bars his claim for...

Source-derived case information.

Citation
M-02(IM)-1622-08/2022 (Mahkamah Rayuan)
Parties
Appellant (liquidator): Lim Aik @ Lim Yeok; Respondent: Goh Siew Koon @ Eng Sing Kuan; Respondent: Tey Liong Seng; Appellant / Respondent: Tey Sui Kiat; Company (subject of Liquidation): Sin Hai Estate Berhad (in liquidation); Respondent: Sing Lian Sdn. Bhd. (in liquidation); Respondent: Tey Boon Giow & Sons Sdn. Bhd.; Respondents / Petitioners in Winding Up: Lim Jit Kim @ Lim Tian Jee (and other contributories/petitioners)
Court
IM
Jurisdiction
Malaysia
Judgment Date
8 May 2026
Case Number
M-02(IM)-1622-08/2022 (Mahkamah Rayuan)
Procedural Posture
Civil Appeal (court of Appeal) / Judgment Delivered; High Court Decisions Set Aside and Remitted to Winding Up Court for Re Determination
Outcome
High Court decisions dated 4.7.2022 and 12.8.2022 set aside in part; appeals allowed to the extent of remitting the liquidator's fee claim to the Winding Up Court for re-determination; issue estoppel upheld to bar claim for fees relating to period where PWCAS was unlawfully appointed/paid
Legal Topics
Winding Up, Liquidator Remuneration, Adduction of Subsequent Evidence on Appeal, Issue Estoppel/res Judicata, Quantum Meruit and Unjust Enrichment, Taxation of Costs
Company Law Insolvency Law Civil Procedure Equity and Restitution Winding Up Liquidator Remuneration Adduction of Subsequent Evidence on Appeal Issue Estoppel/res Judicata +2 more

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Parties

Lim Aik @ Lim Yeok

Appellant (liquidator)

Goh Siew Koon @ Eng Sing Kuan

Respondent

Tey Liong Seng

Respondent

Tey Sui Kiat

Appellant / Respondent

Sin Hai Estate Berhad (in liquidation)

Company (subject of Liquidation)

Sing Lian Sdn. Bhd. (in liquidation)

Respondent

Tey Boon Giow & Sons Sdn. Bhd.

Respondent

Lim Jit Kim @ Lim Tian Jee (and other contributories/petitioners)

Respondents / Petitioners in Winding Up

Procedural Posture

Civil Appeal (court of Appeal) / Judgment Delivered; High Court Decisions Set Aside and Remitted to Winding Up Court for Re Determination

Legal Issues

  1. 1 Whether subsequent evidence arising after the High Court decision must be shown to be relevant before being relied on in the Court of Appeal hearing
  2. 2 Whether the Winding Up Court's earlier refusal to ratify appointment/payment of agents (PWCAS) operates as issue estoppel to bar a later claim for liquidator's fees
  3. 3 Whether the Winding Up Court's decision requires a written judgment for issue estoppel to apply

Ratio Decidendi

The Court held the subsequent evidence on Sing Lian's liquidation was irrelevant to these appeals; the Winding Up Court's earlier decision refusing ratification/payment to PWCAS is final as there was no appeal and, given Mr Lim's breaches of s236(2)(i) CA 1965 and rr171 and 173 WUR, issue estoppel bars his claim for fees in respect of the period during which he appointed PWCAS and payments were made (7.9.2012 to 14.12.2015). The High Court decisions are set aside and the matter is remitted to the Winding Up Court before another judge/Judicial Commissioner to re-determine a fair and reasonable remuneration for Mr Lim for the limited claimable period (21.2.2012 to 7.9.2012); the...

Court Disposition

High Court decisions dated 4.7.2022 and 12.8.2022 set aside in part; appeals allowed to the extent of remitting the liquidator's fee claim to the Winding Up Court for re-determination; issue estoppel upheld to bar claim for fees relating to period where PWCAS was unlawfully appointed/paid

Orders

  • High Court decisions dated 4.7.2022 and 12.8.2022 set aside
  • Winding Up Court to re-determine liquidator's fees before another Judge/Judicial Commissioner