6 Mar 2025
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 for suspension of the execution of the judicial review decision was dismissed because applicants failed to establish the required 'special circumstances' under the Kosma test; the court balanced public interest in lawful tax collection, absence of evidence of imminent or irreversible forfeiture, existence of payments under protest, and the prejudice to the Respondent and public revenue, and found these factors outweighed applicants' contentions.