1 Jul 2020
SEAPORT WORLDWIDE SDN BHD KETUA PENGARAH HASIL DALAM NEGERI
- Citation
- JA-25-61-11/2019 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-25-61-11/2019 (Mahkamah Tinggi)
Court held Respondent materially erred by failing to take into account relevant considerations (Applicant's objects, actual development activities, statutory definitions, applicable National Land Code provision and binding case law) and by placing weight on irrelevant factors (Public Ruling, audited account labels, form over substance). That procedural error justified granting prohibitory relief preventing enforcement of the disputed assessments and reclassification pending determination on merits or relevant appeals (Order 53 relief paragraph 2(f)).