Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri

ba-25-54-08-2023 High Court (Mahkamah Tinggi) 3 June 2025 • BA-25-54-08/2023 • 24 min read
29 cases cited (0 SG, 29 foreign)

Catchwords

Application for Judicial Review pursuant to Order 53 of the Rules of Court 2012. Issue of whether section 4C of the Income Tax 1967 which was declared unconstitutional in the case of Wiramuda (M) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is to have effect prospectively or retrospectively.

Judges (1)

Shahnaz binti Sulaiman Delivered

Counsel (6)

Lembaga Hasil Dalam Negeri Malaysia Firm Rosli Dahlan Saravana Partnership Firm Azleena binti Md Khairuddin Counsel Respondent Bahari Yeow Tien Hong Counsel Applicant Dharshini Sharma A/P Rohit Kumar Sharma Counsel Applicant Mohd Harris Bin Hanapi Counsel Respondent

Parties (2)

Centralfields Sdn Bhd Applicant Ketua Pengarah Hasil Dalam Negeri Respondent

Case Significance

Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated June 3, 2025 (citation: ba-25-54-08-2023). The case was decided by Shahnaz binti Sulaiman.

What was the outcome of Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri?

Centralfields Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated June 3, 2025. The case was heard by Shahnaz binti Sulaiman. See the full judgment for details.

Statutes Cited

Criminal Procedure Code (Cap 593)
s 418A
Federal Constitution
Finance Act 2014 (Cap 761)
Income Tax Act 1967 (Cap 53)
s 4C
Land Acquisition Act 1960 (Cap 486)
Penal Code (Cap 574)
s 298A
Rules of Court 2012
Securities Commission Malaysia Act 1993
s 39(2)
Securities Industry Act 1983
s 129(2)

Cases Cited (29)

UK (7)
[1948] 1 KB 223 [1949] Ch 409 [1956] AC 14 [1985] AC 374 [1993] AC 70 [2005] UKHL 41 [2006] UKHL 49
MY (22)
[1961] 1 MLJ 269 [1987] 2 MLJ 311 [1988] 1 MLJ 119 [1995] 2 CLJ 748 [1995] 2 MLJ 317 [1997] 1 MLJ 145 [1997] 3 MLJ 681 [2002] 3 CLJ 521 [2002] 3 MLJ 298 [2005] 6 MLJ 393 [2006] 5 CLJ 240 [2008] 6 MLJ 718 [2012] 1 MLJ 825 [2015] 3 CLJ 861 [2015] 9 CLJ 110 [2017] 3 MLJ 561 [2017] 5 MLJ 385 [2020] 1 MLJ 281 [2022] 4 MLJ 74 [2023] 4 MLJ 753 [2023] 5 MLJ 32 [2024] 5 MLJ 897

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ba-25-54-08-2023)