PERMODALAN YBK SDN. BHD. v MAJLIS DAERAH HULU SELANGOR

ba-24ncvc-2968-12-2024 High Court (Mahkamah Tinggi) 20 March 2025 • BA-24NCvC-2968-12/2024 • 14 min read

3 cases cited (0 SG, 3 foreign)

Catchwords

UNDANG-UNDANG PERCUKAIAN: Seksyen 145 Akta Kerajaan Tempatan 1976 (Akta 171) dan Aturan 7 kaedah 2 Kaedah-Kaedah Mahkamah 2012 − Tafsiran kategori pegangan/hartanah di bawah seksyen 2(c)(i), (ii), (iii) dan (iv) − Notis mengenai Senarai Nilaian Baharu bagi 14 tanah milik Plaintif − Keperluan undang-undang untuk pembayar cukai bayar dahulu cukai yang dikenakan dan kemudiannya boleh menuntut “refund” bagi cukai yang terlebih bayar − “pay first, talk later/afterwards principle” yang telah dijelaskan bagi kes-kes melibatkan pembayaran cukai.

Judges (1)

Rozi binti Bainon Delivered

Counsel (6)

Chambers of Yougesswary Singam Firm Nazrin Nasir T. Anand & Co. Firm Nur Fatin Farzana binti Mohd Redzuan Counsel Defendant Syahmi Akif Counsel Plaintiff T Anandan Counsel Defendant Yougesswary AP Thidaveerasingam Counsel Plaintiff

Parties (2)

MAJLIS DAERAH HULU SELANGOR Respondent PERMODALAN YBK Sdn Bhd Applicant

Case Significance

PERMODALAN YBK SDN. BHD. v MAJLIS DAERAH HULU SELANGOR is a High Court (Mahkamah Tinggi) decision dated March 20, 2025 (citation: ba-24ncvc-2968-12-2024). The case was decided by Rozi binti Bainon.

What was the outcome of PERMODALAN YBK SDN. BHD. v MAJLIS DAERAH HULU SELANGOR?

PERMODALAN YBK SDN. BHD. v MAJLIS DAERAH HULU SELANGOR is a High Court decision dated March 20, 2025. The case was heard by Rozi binti Bainon. See the full judgment for details.

Cases Cited (3)

MY (3)

[1980] 2 MLJ 283 [2009] 6 MLJ 322 [2017] MLJU 1288

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-24ncvc-2968-12-2024)