Malaysia Case Law: Decisions & Judgments

Topic

Section 4c income tax act 1967

Legal area

Court

29 Jul 2025

TANDA BESTARI DEVELOPMENT SDN BHD Ketua Pengarah Hasil Dalam Negeri

Citation

WA-25-60-03/2023 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-60-03/2023 (Mahkamah Tinggi)

Applicant discharged the evidential burden; the Federal Court's decision in Wiramuda declaring s.4C unconstitutional stood without a prospective limitation and thus applied retrospectively; DGIR's deliberate non-response created an actionable impasse; DGIR was ordered to recognise and give effect to the Wiramuda decision and to refund taxes collected under s.4C for YA2017 with interest (court fixed 5% per annum from JR filing date); certiorari and mandamus granted and declarations issued.
29 Jul 2025

LUSH DEVELOPMENT SDN BHD Ketua Pengarah Hasil Dalam Negeri

Citation

WA-25-61-03/2023 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-61-03/2023 (Mahkamah Tinggi)

The High Court held that the Federal Court's decision in Wiramuda, having made no prospective limitation, operates retrospectively and binds the DGIR; the applicant proved that taxes were collected under the now-invalid Section 4C and is entitled to certiorari quashing the respondent's deemed decision, mandamus compelling recognition and implementation of the Wiramuda ruling, allowance to submit revised YA 2017 computations, refund of taxes collected in respect of the compulsory acquisition compensation and declarations — with interest fixed at 5% per annum from the date of filing the judicia…
24 Jun 2025

Koh Lay Seong & Sons Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

Citation

BA-25-142-12/2024 (Mahkamah Tinggi)
Court

High Court
Case number

BA-25-142-12/2024 (Mahkamah Tinggi)

Leave to commence judicial review was dismissed because there was no decision made by the Respondent to be quashed; the Applicant's letter did not amount to a deemed rejection or decision and no clear omission or refusal to act was established, hence no arguable case for certiorari and the application was frivolous and vexatious.
7 Sept 2021

BELUX HOLDINGS SDN BHD KETUA PENGARAH HASIL DALAM NEGERI

Citation

WA-25-226-08/2020 (Mahkamah Tinggi)
Court

High Court
Case number

WA-25-226-08/2020 (Mahkamah Tinggi)

The leave application is dismissed because the Applicant must first exhaust the statutory appeal under section 99 of the Income Tax Act 1967 before seeking judicial review, and no exceptional circumstances were demonstrated to justify bypassing the SCIT; the dispute involves merits/facts suitable for the SCIT.

Malaysia Case Law

TANDA BESTARI DEVELOPMENT SDN BHD Ketua Pengarah Hasil Dalam Negeri

LUSH DEVELOPMENT SDN BHD Ketua Pengarah Hasil Dalam Negeri

Koh Lay Seong & Sons Sdn Bhd Ketua Pengarah Hasil Dalam Negeri

BELUX HOLDINGS SDN BHD KETUA PENGARAH HASIL DALAM NEGERI