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Pemungut Duti Setem
Person 8 cases
About Pemungut Duti Setem
Pemungut Duti Setem appears as a party in 8 judgments in the MY Case Law database, spanning July 2022 to November 2025. Pemungut Duti Setem appeared as respondent in 7 cases, appellant in 1 case. Cases span the Federal Court (3), High Court (3), Court of Appeal (2).
How many court cases involve Pemungut Duti Setem?
Pemungut Duti Setem appears in 8 published judgments from July 2022 to November 2025. Most commonly as respondent (7 cases).
In which Malaysian courts has Pemungut Duti Setem appeared?
Pemungut Duti Setem has appeared across Federal Court (Mahkamah Persekutuan) (3 cases) and High Court (Mahkamah Tinggi) (3 cases) and Court of Appeal (Mahkamah Rayuan) (2 cases), totaling 8 judgments.
Practice Areas
remission of stamp duty for a loan without security condition precedent for state authority to be fully responsible for loan Incorporation (State Legislatures Competency) Act 1962 Penang Development Corporation Enactment 1971 Stamp Duty Act 1949 section 17A Interpretation Acts purpose and object of an Act importing definitions and provisions from other legislation 1 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. 1 HAVI LOGISTICS (M) SDN BHD ... PERAYU 1 DAN 1 PEMUNGUT DUTI SETEM ... RESPONDEN 1 Leave to appeal 1 Section 69(1) CJA 1 The Appellant filed an Originating Summons dated 6 May 2025 to appeal against the Respondent’s decision pursuant to section 39(1) of the Stamp Act 1949 and Order 55A rule 1 of the Rules of Court 2012. This ruling concerns the Appellant’s Preliminary Objection directed at the Case Stated dated 20 August 2025, prepared pursuant to Section 39(1) of the Stamp Act 1949. Two issues arise for Court’s determination are as follow, (a) whether section 39(1) of the Stamp Act 1949 obliges the Collector to include all facts or issues proposed by the Appellant; and (b) whether the Case Stated is defective for omitting such matters. 1
Respondent (7)
ba-24ncvc-981-05-2025 MYHC
Kuantan Waterfront Resort City Sdn Bhd v PEMUNGUT DUTI SETEM
3 November 2025
wa-24-84-11-2023 MYHC
MESRA RETAIL & CAFE SDN BHD v PEMUNGUT DUTI SETEM
24 September 2025
w-01a-623-11-2023 MYCOA
NIKE GLOBAL TRADING B.V., SINGAPORE BRANCH v PEMUNGUT DUTI SETEM
2 September 2025
b-01ncvca-388-06-2024 MYCOA
TAN NYOK CHIN v PEMUNGUT DUTI SETEM
28 July 2025
ja-24ncvc-1015-08-2024 MYHC
Kuan Zi Yi v PEMUNGUT DUTI SETEM
19 June 2025
01f-5-02-2024w MYFC
HAVI LOGISTICS (M) SDN BHD v PEMUNGUT DUTI SETEM
19 January 2025
01f-28-10-2023k MYFC
PENANG DEVELOPMENT CORPORATION v PEMUNGUT DUTI SETEM
16 September 2024