Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Burden of proof on appellant

Legal area

Court

5 Apr 2021

JINGGA JAYA SDN. BHD (Company No: 197269-X) KETUA PENGARAH HASIL DALAM NEGERI

Citation

JA-14-2-06/2020 (Mahkamah Tinggi)
Court

High Court
Case number

JA-14-2-06/2020 (Mahkamah Tinggi)

The Declaration of Trust was ineffective to vest beneficial ownership in Datuk Chua (executed prior to completion of share purchase and without requisite registration/endorsement), the Appellant remained legal owner or at best trustee and therefore a chargeable person under the RPGT Act, and the Director General validly assessed the Appellant; the SCIT findings were supported by evidence and the High Court should not overturn them, so the appeal was dismissed.
11 Mar 2021

KETUA PENGARAH HASIL DALAM NEGERI ABD WAHID BIN BIDIN

Citation

WA-14-32-06/2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-14-32-06/2020 (Mahkamah Tinggi)

High Court allowed the Appellant's appeal: SCIT's finding that TTE was a genuine partnership for YA 2009 and 2010 was set aside because the Respondent failed to prove combination of rights, powers or property, no capital contribution or receipt of profit by AW3, the written partnership agreement was produced late and post-dated the relevant year, and Form P was not filed; SCIT misapplied the Stamp Act as conclusive proof and misapplied the law on partnership and burden of proof. The finding of no penalty was also erroneous as the incorrect return was discovered by audit and ignorance of law i…