Malaysia Case Law: Decisions & Judgments

Topic

Case stated procedure

Legal area

Court

4 Nov 2025

Kuantan Waterfront Resort City Sdn Bhd PEMUNGUT DUTI SETEM

Citation

BA-24NCvC-981-05/2025 (Mahkamah Tinggi)
Court

High Court
Case number

BA-24NCvC-981-05/2025 (Mahkamah Tinggi)

Section 39(1) does not obligate the Collector to include every amendment or issue proposed by the taxpayer; the Collector complied by stating the operative legal question and decision, the Case Stated contains adequate factual material, and therefore the omission of the Appellant's proposed issues does not render the Case Stated defective; preliminary objection dismissed.
7 Jul 2022

PEMUNGUT DUTI SETEM LEE KOY ENG

Citation

01(f)-9-07/2021(B) (Mahkamah Persekutuan)
Court

f
Case number

01(f)-9-07/2021(B) (Mahkamah Persekutuan)

An appeal to the High Court under section 39 of the Stamp Act 1949 by way of case stated is, in substance, a reference of questions of law to the High Court invoking its original jurisdiction to answer those questions on stated facts; accordingly the Federal Court has jurisdiction to grant leave and hear an appeal under s96(a) CJA. The review application to set aside leave was dismissed and the grant of leave affirmed.
5 Jan 2022

Ketua Pengarah Hasil Dalam Negeri Classic Japan (M) Sdn Bhd

Citation

A-01(A)-100-02/2021 (Mahkamah Rayuan)
Court

A
Case number

A-01(A)-100-02/2021 (Mahkamah Rayuan)

Court held respondent was not entitled to the increased export allowance because 'engaged in agriculture' requires direct production (planting/rearing) of the agricultural produce and respondent purchased flowers from independent growers; respondent's factory however met the definition of industrial building because processing activities (inspection, trimming, grading, hydration, packing) constituted processes and the building housed machinery/plant; Director-General validly imposed penalty under s.113(2) ITA 1967 and good faith is not a requirement for imposing the s.113(2) penalty.
19 May 2021

MITRALAND KOTA DAMANSARA SDN BHD KETUA PENGARAH HASIL DALAM NEGERI

Citation

WA-14-39-07-2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-14-39-07-2020 (Mahkamah Tinggi)

Payments to LPHS to enable sale of Bumiputera reserved units to non‑Bumiputera were recurring, made in the course of the developer’s ordinary business and incurred wholly and exclusively for the production of income; they did not create an enduring capital asset and are revenue in nature and deductible under s.33(1) ITA; penalty under s.113(2) was inappropriate because the appellant acted in good faith and made full disclosure.
2 Feb 2021

KETUA PENGARAH HASIL DALAM NEGERI CLASSIC JAPAN (M) SDN BHD

Citation

AA-14-1-06/2019 (Mahkamah Tinggi)
Court

High Court
Case number

AA-14-1-06/2019 (Mahkamah Tinggi)

Where the statutory grant of tax relief is ambiguous, the subsidiary legislation conferring the relief must be construed purposively and liberally in favour of the taxpayer; applying that approach the court found Classic Japan qualified as a company "engaged in agriculture" under the 1999 Rules and its factory qualified for IBA (including under paragraph 37C for storage for export); because the dispute arose from a reasonable interpretation and there was evidence of good faith and divided findings at SCIT, the penalty under s113(2) was unjustified and set aside.

Malaysia Case Law

Kuantan Waterfront Resort City Sdn Bhd PEMUNGUT DUTI SETEM

PEMUNGUT DUTI SETEM LEE KOY ENG

Ketua Pengarah Hasil Dalam Negeri Classic Japan (M) Sdn Bhd

MITRALAND KOTA DAMANSARA SDN BHD KETUA PENGARAH HASIL DALAM NEGERI

KETUA PENGARAH HASIL DALAM NEGERI CLASSIC JAPAN (M) SDN BHD