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

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

MESRA RETAIL & CAFE Sdn Bhd Applicant Pemungut Duti Setem Respondent

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-24-84-11-2023)