Malaysia Case Law: Decisions & Judgments

Topic

Stamp duty

Legal area

Court

1 Jul 2025

1. ) LOH SIEW CHOONG 2. ) LOH SIEW NGOH 3. ) LOO KIM LIN @ LOH SIEW LIN 1. ) TOONG YUEN (IPOH) SDN BHD 2. ) LOH FOOK WAH @ LOH FOOK FAH 3. ) LOH KWOK YUAN 4. ) AHMAD RIZAM BIN ZAMRI 5. ) MUSTAFA BIN BAHARUDIN 6. ) TEH CHEE YIP 7. ) MEOR MUH

Citation

AA-24NCC-11-04/2024 (Mahkamah Tinggi)
Court

High Court
Case number

AA-24NCC-11-04/2024 (Mahkamah Tinggi)

Initial vesting of shares in the executor upon the shareholder's death is transmission by operation of law (s109), but any subsequent vesting in named beneficiaries is not a continuation of transmission; it constitutes a transfer that must comply with s105 Companies Act 2016 and the company's Articles (including execution of transfer instrument, stamping and director approval). The originating summons seeking registration without compliance was dismissed and registration is withheld pending resolution of executorship and estate disputes.
27 Feb 2025

PUBLIC BANK BERHAD KOK KON SANG

Citation

BA-24FC-553-06/2024 (Mahkamah Tinggi)
Court

High Court
Case number

BA-24FC-553-06/2024 (Mahkamah Tinggi)

Defendant failed to demonstrate any legitimate cause to defeat the Plaintiff's registered charge: the certificate of indebtedness was prima facie reliable, disputes as to quantum belonged to separate proceedings, the charge was sufficiently stamped and accepted at the Land Office, and counterclaims did not defeat the ad rem rights of the chargee; accordingly an order for sale was granted and costs awarded to the Plaintiff, and the Defendant's stay application was dismissed.
23 Aug 2024

YAYASAN WILAYAH PERSEKUTUAN PINNACLE HOMES SP SDN BHD

Citation

WA-22NCvC-896-12/2019 (Mahkamah Tinggi)
Court

High Court
Case number

WA-22NCvC-896-12/2019 (Mahkamah Tinggi)

Summary judgment on the defendant's counterclaim was dismissed because genuine triable issues exist as to whether the payments were made on the plaintiff's behalf or voluntarily/as advances by the defendant (including discrepancies in documentary evidence such as payment by Terra Mirus and invoices addressed to the defendant, and the issuance/retraction of a cheque for RM822,905.37), and the affidavit jurat defect was a technical irregularity that caused no prejudice; these factual disputes require oral testimony at trial and cannot be resolved on summary proceedings.
14 Aug 2024

KER BOON KEE 1. ) TAN SIN HWA 2. ) TIANG NIK UNG 3. ) ANG YONG SOON

Citation

JA-22NCvC-127-10/2020 (Mahkamah Tinggi)
Court

High Court
Case number

JA-22NCvC-127-10/2020 (Mahkamah Tinggi)

The court found on the balance of probabilities that the Trust Agreement and pre-signed share transfer forms, together with absence of any documentary proof of payment by defendants, established that the 250,000 shares were held on trust for the plaintiff; defendants failed to rebut the presumption of trust or produce evidence of payment; equity requires restitution of dividends, so plaintiff entitled to RM750,000 plus interest and costs; defendants' counterclaim dismissed.
30 Jun 2023

1. ) SYNN PALM OIL SDN BHD 2. ) NG CHONG GENG & SONS SDN BHD CHOW KEE PALM OIL MILL HOLDING SDN BHD

Citation

AB-22NCvC-3-01/2019 (Mahkamah Tinggi)
Court

High Court
Case number

AB-22NCvC-3-01/2019 (Mahkamah Tinggi)

The leases were valid and enforceable despite non-registration because parties contracted, Synn Heng consented to P1 leasing the mill, and defendant by its conduct is estopped from denying the arrangements; defendant breached obligations to provide bank guarantees and to pay rent and utilities, plaintiffs lawfully terminated under the lease terms and are entitled to the claimed outstanding rents, utilities, contractual double rent and agreed interest; defendant's counterclaim fails for lack of probative evidence and reliance on documents of other entities.
22 Nov 2022

SUNNYWARD SDN. BHD 1. ) FIREROCK PROTECTION (M) SDN. BHD 2. ) MUHAMMAD FADILAH BIN ABD RAHIM 3. ) DANIEL SHAK YI LIANG 4. ) AKADEMI MEMANDU KIST SDN. BHD. 5. ) NOOR HASLINA BINTI ABDULLAH 6. ) BAHRI BIN MOHAMAD ZIN 7. ) NURUL HIDAYAT BINTI

Citation

WA-23NCvC-18-03/2021 (Mahkamah Tinggi)
Court

High Court
Case number

WA-23NCvC-18-03/2021 (Mahkamah Tinggi)

On the balance of probabilities the court found defendants 1, 2 and 3 made dishonest false representations that induced the plaintiff to enter the sale agreement and that they could not or did not have reasonable grounds to believe the goods were available; the frustration defence failed as change of circumstances was not fundamental; unstamped agreement did not defeat plaintiff's claim subject to stamp duty; accordingly defendants were jointly and severally liable to refund deposit and pay damages, delay penalty, interest and costs.
30 Jun 2022

NAGARAJAN A/L PERIASAMY MAHENDRAN A/L CHELLADORAI

Citation

BA-22NCvC-493-11/2019 (Mahkamah Tinggi)
Court

High Court
Case number

BA-22NCvC-493-11/2019 (Mahkamah Tinggi)

The plaintiff failed to prove on a balance of probabilities that a loan of RM 2,250,000 was disbursed to the defendant and that RM 580,000 were repayments of such a loan; the defendant failed to prove fraud in procurement of his signature on the FLA; consequently both the plaintiff's claim and the defendant's counterclaim fail and are dismissed, with costs ordered against the plaintiff.
30 Jul 2021

MCC Services Kok Yoke Mei Speed Loader Sdn Bhd Gan Kam Seng Wong Annie

Citation

BA-22NCvC-435-08/2018 (Mahkamah Tinggi)
Court

High Court
Case number

BA-22NCvC-435-08/2018 (Mahkamah Tinggi)

The Agreement was a one-year trial with an option to negotiate a takeover but contained no agreed price or enforceable mechanism to fix price; under s30 Contracts Act 1950 an agreement to agree on price is void for uncertainty, therefore no binding sale occurred; plaintiffs failed to prove renovation costs or loss causation and no breach, fraud or collusion was established; equity permits plaintiffs to use the trade name given their contribution and absence of defendant use.
21 Oct 2020

Ng Mei Oy Jee Jee Hoe

Citation

PA-B52NCVC-34-7-2019 (Mahkamah Sesyen)
Court

Sessions Court
Case number

PA-B52NCVC-34-7-2019 (Mahkamah Sesyen)

Application to set aside default judgment dismissed because (1) plaintiff established posting to correct address and defendant failed to obtain postal authority confirmation of non-delivery, and (2) defendant filed the setting aside application well outside the 30‑day period under Order 42 r13 without a satisfactory explanation; merits were not considered further; costs awarded to plaintiff.
28 Sept 2020

TAN ENG HONG HOLDINGS SDN BHD 1. TAN CHOO KENG 2. TAN SZE CHENG (As administrators of the estate of Tan Seng Jin @ Tan Sing Yang @ Tan Seng Yeng, deceased)

Citation

22NCVC – 552 – 08/2012 (Mahkamah Tinggi)
Court

High Court
Case number

22NCVC – 552 – 08/2012 (Mahkamah Tinggi)

Plaintiff failed to prove on the balance of probabilities that the lands were purchased from a trust fund; the so-called "family fund" was not established as a trust and funds derived from undeclared company profits cannot be judicially recognized as trust property; the Second Agreement was inadmissible for being unstamped and lacked consideration, therefore plaintiff's claims (declaration, specific performance, vesting) fail and must be dismissed.