10 Nov 2020
LOW SEE HEE & SONS REALTY SDN BHD 1. ) 1. LOW EARN LENG 2. ) 2. PENDAFTAR HAKMILIK 3. ) 3. PEMUNGUT DUTI SETEM 4. ) 4. EMBAGA HASIL DALAM NEGERI MALAYSIA
- Citation
- BA-24NCVC-1463-10/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-24NCVC-1463-10/2019 (Mahkamah Tinggi)
Section 417 cannot be invoked to compel the Registrar to reverse a registration absent a prior judgment or order of the court; the Applicant failed to satisfy the mandatory time conditions in the provisos to s57 Stamp Act 1949 (provisos (a),(aa) and (b) read conjunctively) and therefore is not entitled to a refund of stamp duty; Form 14A had achieved its intended purpose by effecting registration, so sub-paragraph (iv) did not apply and the Applicant's reliance on voidness of the SPA/contractual failure was misplaced.