Kuantan Waterfront Resort City Sdn Bhd v PEMUNGUT DUTI SETEM

ba-24ncvc-981-05-2025 High Court (Mahkamah Tinggi) 3 November 2025 • BA-24NCvC-981-05/2025 • 9 min read
1 cases cited (0 SG, 1 foreign)

Catchwords

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.

Judges (1)

Anita binti Harun Delivered

Counsel (6)

Lee Hishammuddin Allen & Gledhill Firm Lembaga Hasil Dalam Negeri Firm Charlene Woon Zi Xuan Counsel Appellant Ivy Ling Yieng Ping Counsel Appellant Mohd Harris Bin Hanapi Counsel Defendant Munirah Bt Abdul Wahid Counsel Defendant

Parties (2)

Kuantan Waterfront Resort City Sdn Bhd Applicant Pemungut Duti Setem Respondent

Case Significance

Kuantan Waterfront Resort City Sdn Bhd v PEMUNGUT DUTI SETEM is a High Court (Mahkamah Tinggi) decision dated November 3, 2025 (citation: ba-24ncvc-981-05-2025). The case was decided by Anita binti Harun.

What was the outcome of Kuantan Waterfront Resort City Sdn Bhd v PEMUNGUT DUTI SETEM?

Kuantan Waterfront Resort City Sdn Bhd v PEMUNGUT DUTI SETEM is a High Court decision dated November 3, 2025. The case was heard by Anita binti Harun. See the full judgment for details.

Statutes Cited

Rules of Court 2012
Stamp Act 1949 (Cap 378)
s 39 s 39(1) s 39(3)

Cases Cited (1)

MY (1)
[2023] MLJU 639

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-24ncvc-981-05-2025)