20 Jun 2025
Kuan Zi Yi PEMUNGUT DUTI SETEM
- Citation
- JA-24NCvC-1015-08/2024 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-24NCvC-1015-08/2024 (Mahkamah Tinggi)
Given the applicant's own official documents (title deed condition, PDS15, sale and purchase agreement) described the unit as a "service apartment" with rental/tenancy features, and Perintah Duti Setem (Pengecualian) 2021 excludes service apartments, the Minister's order is a valid exercise of power under s80 Stamp Act 1949 and the respondent lawfully imposed stamp duty; therefore the application is dismissed and the respondent's decision is upheld.