Malaysia Case Law

28 Nov 2024

ETIQA FAMILY TAKAFUL BERHAD (DAHULUNYA DIKENALI SEBAGAI ETIQA TAKAFUL BERHAD) Ketua Pengarah Hasil Dalam Negeri

Citation

W-01(A)-726-09/2022 (Mahkamah Rayuan)

Court

A

Case number

W-01(A)-726-09/2022 (Mahkamah Rayuan)

s.33(1) ITA applies to commission expenses incurred to generate wakalah fee income for the years in question; s.60AA does not contain an express exclusion of s.33 and therefore does not override the general deduction provision; established authorities support that Chapter 8 computations do not oust general deduction rights absent explicit statutory language. Consequently the taxpayer is entitled to deduct the commission expenses for YA 2008–2013.

• Deductibility of commission expenses
• Interpretation and interplay of income tax act 1967 s.33 and s.60aa
• Wakalah fee taxation
• Generalia specialibus non derogant

16 Feb 2022

DATO’ DR. TAN YEW CHONG 1. KETUA PENGARAH PERKHIDMATAN AWAM 2. KERAJAAN MALAYSIA

Citation

WA-25-345-11/2020 (Mahkamah Tinggi)

Court

High Court

Case number

WA-25-345-11/2020 (Mahkamah Tinggi)

Termination under reg 49(3) is a non-dismissal discretionary decision in the public interest not subject to the ordinary art 135(2) right to be heard; absent evidence of mala fide the court will not judicially review the exercise of that discretion, and the 30% deduction of gratuity/pension was lawful under the Pension Regulations and applicable precedent.

• Termination in the public interest
• Regulation 49 public officers (conduct and discipline) regulations 1993
• Right to be heard (audi alteram partem)
• Pension deduction under pension regulations 1980
• Generalia specialibus non derogant
• Judicial review standard (mala fide)

27 Sept 2021

PENDAKWARAYA Mohamad Bukhari bin Abdul Aziz

Citation

BA-43-36-09/2021 (Mahkamah Tinggi)

Court

High Court

Case number

BA-43-36-09/2021 (Mahkamah Tinggi)

Section 12 FIPA, insofar as it operates as a complete prohibition removing the court's power to consider bail, is ultra vires Article 121 because it effects a total ouster of judicial power; absent s.12 the court may exercise its discretion under s.388 KTJ to grant bail and the Sessions Court did not err in granting RM10,000 bail with conditions, so its order is upheld.

• Bail
• Unbailable vs non-bailable offences
• Judicial power (article 121)
• Section 12 akta senjata api (fipa)
• Section 388 kanun tatacara jenayah
• Generalia specialibus non derogant

HARIRAM JAYARAM

Citation

HARIRAM JAYARAM

Court

Malaysian court

The Housing Developers Act and its standard Schedule H sale and purchase agreements are specific statutory provisions that govern the rights of house purchasers and therefore displace the general provisions of the Contracts Act 1950; because the plaintiffs did not indicate the contract was voidable at the original completion date there was no application of s.56(3), and the clear unambiguous terms of the standard agreement entitled purchasers to sue for liquidated ascertained damages without rescinding.

• Non-delivery of vacant possession
• Liquidated ascertained damages
• Section 56(3) contracts act 1950
• Housing developers (control and licensing) act 1966
• Generalia specialibus non derogant