Malaysia Case Law: Decisions & Judgments

Topic

Appeal on question of law

Legal area

Court

13 Jun 2025

Lim Hian Yu Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

Citation

PA-14-3-08/2023 (Mahkamah Tinggi)
Court

High Court
Case number

PA-14-3-08/2023 (Mahkamah Tinggi)

The SCIT misdirected itself by confining paragraph 9 of Schedule 2 to gifts; paragraph 9(a) expressly covers transactions not at arm's length and therefore the acquisition price for the shares should be determined by market value under paragraph 9 where the rights issue in a controlled company is not arm's length; the Assessments issued under paragraph 4 were therefore set aside.
12 Sept 2023

1. ) ENG CHIN TIAN 2. ) LIM CHIN LEE 3. ) TEH HENG LEE 4. ) Ang Kwee Sin [Merayu Sebagai Wasi Harta Pusaka Lim Kee Yik, No. K/p: 620906-10-5085] KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI

Citation

BA-14-2-08/2022 (Mahkamah Tinggi)
Court

High Court
Case number

BA-14-2-08/2022 (Mahkamah Tinggi)

The court held that the Share Sale Agreement plainly fixed the purchase price at RM6,799,500 and the purchasers’ assumption of the RM4,000,000 loan constituted consideration (money’s worth) for the disposal; therefore the disposal price for RPGT purposes is RM6,799,500 and the SCIT decision was correct in law.
21 Aug 2023

KHOR KHENG LONG Pentadbir Tanah Daerah Seberang Perai Selatan

Citation

P-01(A)-643-08/2022 (Mahkamah Rayuan)
Court

A
Case number

P-01(A)-643-08/2022 (Mahkamah Rayuan)

The High Court erred in accepting a market value (RM202.58/m²) below the minimum market value that JPPH/respondent was willing to pay (RM270.00/m²); adequate compensation requires at least the respondent's JPPH valuation as the minimum opening offer; appellant conceded to accept RM270.00/m² and the Court of Appeal accordingly set compensation based on RM270.00/m² x 24,873.00 m² = RM6,714,742.94. Separately, the buildings were found to be illegal/squatter structures and not entitled to compensation under subparagraph 1(3A) First Schedule Land Acquisition Act 1960.

Malaysia Case Law

Lim Hian Yu Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

1. ) ENG CHIN TIAN 2. ) LIM CHIN LEE 3. ) TEH HENG LEE 4. ) Ang Kwee Sin [Merayu Sebagai Wasi Harta Pusaka Lim Kee Yik, No. K/p: 620906-10-5085] KETUA PENGARAH LEMBAGA HASIL DALAM NEGERI

KHOR KHENG LONG Pentadbir Tanah Daerah Seberang Perai Selatan