MESRA RETAIL & CAFE SDN BHD v PEMUNGUT DUTI SETEM

wa-24-84-11-2023 High Court (Mahkamah Tinggi) 24 September 2025 • WA-24-84-11/2023

Catchwords

REVENUE LAW: Stamp duty – Novation agreement to subsidiary – Whether agreement for conveyance – Assessment – Collector of Stamp Duty imposed ad valorem stamp duty – Appeal – Stamp Act 1946, ss 4 and 16(1) – Items 4 and 32(a) of the First Schedule of the Stamp Duty Act 1946.

Practice Areas

REVENUE LAW: Stamp duty

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

MESRA RETAIL & CAFE Sdn Bhd Applicant Pemungut Duti Setem Respondent

Case Significance

MESRA RETAIL & CAFE SDN BHD v PEMUNGUT DUTI SETEM is a High Court (Mahkamah Tinggi) decision dated September 24, 2025 (citation: wa-24-84-11-2023). The case was decided by Amarjeet Singh a/l Serjit Singh.

What was the outcome of MESRA RETAIL & CAFE SDN BHD v PEMUNGUT DUTI SETEM?

MESRA RETAIL & CAFE SDN BHD v PEMUNGUT DUTI SETEM is a High Court decision dated September 24, 2025. The case was heard by Amarjeet Singh a/l Serjit Singh. See the full judgment for details.