Malaysia Case Law: Decisions & Judgments

Topic

Land tax revision

Legal area

Court

19 Aug 2024

BERJAYA HILLS RESORT BERHAD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

Citation

CB-25-3-04/2023 (Mahkamah Tinggi)
Court

High Court
Case number

CB-25-3-04/2023 (Mahkamah Tinggi)

Court held the applications were not time‑barred because the operative notification was the tax notices received in January 2023 and the reviews were filed within three months; on the merits the State's declarations and tax revision were within statutory powers and valid — the subsequent JUPEM certification cured the procedural sequencing issue and the tax revision fell within sections 101 and 14 KTN and relevant executive approvals; therefore applicants' judicial review claims were dismissed.
19 Aug 2024

BERJAYA HILLS RESORT BERHAD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

Citation

CB-25-1-04/2023 (Mahkamah Tinggi)
Court

High Court
Case number

CB-25-1-04/2023 (Mahkamah Tinggi)

Court held applicants filed judicial review within three months from effective notification (tax notices dated January 2023) so no time-bar; proclamation of Daerah Kecil Genting and Declaration of Township fell within the State Authority's jurisdiction and subsequent JUPEM perakuan (though dated later) remedied the technicality so gazette was not rendered void; revision of land tax was within powers conferred by section 101 read with section 14 and effected through State processes and gazette amendments (Phg. P.U.54/2019 and Phg. P.U.1/2023); no legal basis established to treat decisions as u…
19 Aug 2024

1. ) AVETANI SDN BHD 2. ) UNITED APPROACH SDN BHD 3. ) BERJAYA HILLS BHD 4. ) SUMLAND DEVELOPMENT SDN BHD 5. ) BUKIT TINGGI RESORT BHD 6. ) SEMANGAT CERGAS SDN BHD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

Citation

CB-25-2-04/2023 (Mahkamah Tinggi)
Court

High Court
Case number

CB-25-2-04/2023 (Mahkamah Tinggi)

Application dismissed: court found applicants filed within three months from notification via 2023 tax notices; proclamation and corrigendum and subsequent JUPEM approval did not render the declaration of township or tax revision unlawful; tax revision was within State Authority powers under sections 101 and 14 National Land Code and not shown to be ultra vires, unreasonable or procedurally prejudicial to applicants; no basis for certiorari, declaration or mandamus.

Malaysia Case Law

BERJAYA HILLS RESORT BERHAD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

BERJAYA HILLS RESORT BERHAD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang

1. ) AVETANI SDN BHD 2. ) UNITED APPROACH SDN BHD 3. ) BERJAYA HILLS BHD 4. ) SUMLAND DEVELOPMENT SDN BHD 5. ) BUKIT TINGGI RESORT BHD 6. ) SEMANGAT CERGAS SDN BHD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang