PEMUNGUT DUTI SETEM v LEE KOY ENG

01f-9-07-2021b Federal Court (Mahkamah Persekutuan) 6 July 2022 • 01(f)-9-07/2021(B)

Catchwords

While the above observations were made in the context of the tax regime where the decisions of the Special Commissioners are appealed upon through the case stated mechanism, we find the principles as discussed apply equally to the appeal by case stated process stipulated under section 39 of Act 378. Although section 39 talks about the Collector identifying or setting forth the question upon which the opinion of the High Court is required, and the Collector’s decision on that question, without specifying that the question set out is a question of law, the question is necessarily one of law having regard to the case stated process. This is fortified when we turn to the other provisions in section 39. For instance, the High Court is required to assess the duty chargeable in the event it forms the opinion that the instrument in question is chargeable with duty.

Practice Areas

While the above observations were made in the context of the tax regime where the decisions of the Special Commissioners are appealed upon through the case stated mechanism, we find the principles as discussed apply equally to the appeal by case stated process stipulated under section 39 of Act 378. Although section 39 talks about the Collector identifying or setting forth the question upon which the opinion of the High Court is required, and the Collector’s decision on that question, without specifying that the question set out is a question of law, the question is necessarily one of law having regard to the case stated process. This is fortified when we turn to the other provisions in section 39. For instance, the High Court is required to assess the duty chargeable in the event it forms the opinion that the instrument in question is chargeable with duty.

Judges (3)

Hasnah binti Dato' Mohammed Hashim Coram Mary Lim Thiam Suan Coram Rohana binti Yusuf Delivered

Parties (2)

Lee Koy Eng Respondent Pemungut Duti Setem Appellant

Case Significance

PEMUNGUT DUTI SETEM v LEE KOY ENG is a Federal Court (Mahkamah Persekutuan) decision dated July 6, 2022 (citation: 01f-9-07-2021b). The panel comprised Hasnah binti Dato' Mohammed Hashim, Mary Lim Thiam Suan and Rohana binti Yusuf, with Rohana binti Yusuf delivering the judgment.

What was the outcome of PEMUNGUT DUTI SETEM v LEE KOY ENG?

PEMUNGUT DUTI SETEM v LEE KOY ENG is a Federal Court decision dated July 6, 2022. The case was heard by Hasnah binti Dato' Mohammed Hashim. See the full judgment for details.