31 Jan 2024
TAN NYOK CHIN PEMUNGUT DUTI SETEM
- Citation
- BA-24NCvC-1560-08/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-24NCvC-1560-08/2023 (Mahkamah Tinggi)
The court held the Collector correctly adjudicated ad valorem duty: the Deed of Settlement/renunciation and the subsequent Form 14A operated such that the beneficiaries' renunciation to the Plaintiff constituted a voluntary inter vivos disposition (gift) of beneficial interests; Form 14A effects the legal transfer of title and is the instrument chargeable under Item 66(c) read with Item 32(a) and s16(1), therefore ad valorem duty of RM20,800 was properly imposed.