Koh Lay Seong & Sons Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

ba-25-142-12-2024 High Court (Mahkamah Tinggi) 23 June 2025 • BA-25-142-12/2024 • 12 min read

5 cases cited (0 SG, 5 foreign)

Catchwords

Order 53 Rules of Court 2012. Leave to commence judicial review proceedings. Whether a letter to the Respondent from the Applicant looking forward to a favourable reply by a certain date amounts to a decision amendable to judicial review.

Judges (1)

Shahnaz binti Sulaiman Delivered

Counsel (6)

Kamar Penasihat Undang-Undang Negeri Selangor Firm Rosli Dahlan Saravana Partnership Firm Dharshini Sharma Counsel Applicant Loh Xian Yee Counsel Respondent Mohamad Faris Haziq Counsel Respondent S. Saravana Kumar Counsel Applicant

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Koh Lay Seong & Sons Sdn Bhd Applicant

Case Significance

Koh Lay Seong & Sons Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated June 23, 2025 (citation: ba-25-142-12-2024). The case was decided by Shahnaz binti Sulaiman.

What was the outcome of Koh Lay Seong & Sons Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri?

Koh Lay Seong & Sons Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated June 23, 2025. The case was heard by Shahnaz binti Sulaiman. See the full judgment for details.

Statutes Cited

Income Tax Act

s 4C

Income Tax Act 1967 (Cap 53)

s 4C

Land Acquisition Act 1960 (Cap 486)

s 8(1)

Rules of Court 2012

Cases Cited (5)

MY (5)

[1998] 1 MLJ 224 [2006] 1 CLJ 927 [2012] 4 CLJ 478 [2012] 4 MLJ 296 [2023] 4 MLJ 753

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-25-142-12-2024)