Malaysia Case Law: Decisions & Judgments | LexChat

Topic

Retrospective taxation

Legal area

Court

11 Dec 2025

PENGERANG REFINING COMPANY SDN. BHD. MAJLIS PERBANDARAN PENGERANG

Citation

JA-25-40-11/2023 (Mahkamah Tinggi)
Court

High Court
Case number

JA-25-40-11/2023 (Mahkamah Tinggi)

Subsection 144(6) of Act 171, properly construed in statutory context and read with sections 127 and 133 and the Interpretation Act, does not authorise retrospective imposition of assessment rates; the phrase "such earlier date" permits earlier prospective commencement within the valuation cycle but not retrospective taxation. The Respondent acted ultra vires in imposing retrospective rates, compounded by the fact the valuation list had expired, and therefore the decision was unlawful and quashed.
15 Oct 2024

PENGERANG REFINING COMPANY SDN. BHD. MAJLIS PERBANDARAN PENGERANG PENCELAH Jabatan Peguam Negara

Citation

JA-25-34-10/2023 (Mahkamah Tinggi)
Court

High Court
Case number

JA-25-34-10/2023 (Mahkamah Tinggi)

The High Court held that under the statutory scheme (ss137 and 144 of the Local Government Act 1976), a local authority is authorized to amend the Valuation List and to impose rates retrospectively where the amendment is valid (including for improvements or omissions) and that precedent (Tropiland and Cathay) supports retrospective effect; the judicial review applications failed because the respondents' actions were not unlawful, irrational or procedurally improper and the applicants were not entitled to the relief sought.