12 Dec 2025
1. ) JASA MERIN (MALAYSIA) SDN. BHD. 2. ) JM GLOBAL 3 (LABUAN) PLC 3. ) JM GLOBAL 4 (LABUAN) PLC 1. ) PEMUNGUT DUTI SETEM 2. ) KEMENTERIAN KEWANGAN MALAYSIA
- Citation
- WA-25-318-10/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- WA-25-318-10/2023 (Mahkamah Tinggi)
Application dismissed: the Minister's refusal dated 5.1.2021 was the operative decision and the judicial review against the Minister was time‑barred under Order 53 r.3(6); the Collector's assessments must be challenged via the statutory objection and appeal procedure under ss.38A and 39 of the Stamp Act 1949 and pursuing judicial review concurrently constituted an abuse of process; ministerial discretion under s.80 is wide and not susceptible to merits review in these proceedings.