20 Dec 2019
LEE KOY ENG (NRIC No.: 550105-10-5586) PEMUNGUT DUTI SETEM
- Citation
- BA-14-1-03/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- BA-14-1-03/2019 (Mahkamah Tinggi)
Forms 14A were instruments executed to give effect to beneficiaries' renunciation by operation of law and not inter vivos gifts because the beneficiaries held no proprietary interest prior to administration; therefore Item 66(c) (and Item 46) did not apply and the applicable stamp duty is Item 32(i) (nominal RM10); Collector's ad valorem assessment was erroneous and excess must be refunded with interest and costs.