MB VEST SDN BHD v Ketua Pengarah Hasil Dalam Negeri

ja-25-2-01-2024 High Court (Mahkamah Tinggi) 23 September 2025 • JA-25-2-01/2024 • 21 min read

27 cases cited (0 SG, 27 foreign)

Catchwords

Semakan Kehakiman – Aturan 53 KKM 2012 – Notis Taksiran Cukai Pendapatan Tahun Taksiran 2018 – Sama ada permohonan JR boleh dibenarkan apabila remedi domestik (SCIT) tersedia dan telah digunakan – Prinsip Kind Action (FC 2025) dibezakan – Badges of Trade – Pelupusan 72 unit apartmen – Sama ada tertakluk kepada s.4(a) ACP atau CKHT 1976 – Adventure in the Nature of Trade – Kuasa audit KPHDN – Kuasa statutori s.4(a) dan s.91 ACP – Penalti s.113(2) ACP – Incorrect Return – Strict Liability – Tidak perlu mens rea – Betulkah penalti dikenakan – Bidang kuasa SCIT ke atas penalti – Perintah Penggantungan (Stay) – Keadaan luar biasa – Kepentingan awam dalam kutipan cukai – Penyalahgunaan proses mahkamah – Afidavit tambahan membawa isu baharu (time-barred) – Tidak diplid – Prinsip pliding (Samuel Naik; Ranjan Paramalingam) – Collateral attack – Duplicity of proceedings – Beban bukti tinggi dalam JR percukaian – Wednesbury unreasonableness – Tiada pelanggaran keadilan asasi – Permohonan ditolak dengan kos.

Judges (1)

Manira binti Mohd Nor Delivered

Counsel (6)

Law Chamber Of Vin Sa & Ian Firm Lembaga Hasil Dalam Negeri Firm Jackson Daniel Counsel Applicant NG Vinod Counsel Applicant Siti Aisyah Counsel Respondent Wan Khairuddin Counsel Respondent

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent MB VEST Sdn Bhd Applicant

Case Significance

MB VEST SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated September 23, 2025 (citation: ja-25-2-01-2024). The case was decided by Manira binti Mohd Nor.

What was the outcome of MB VEST SDN BHD v Ketua Pengarah Hasil Dalam Negeri?

MB VEST SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated September 23, 2025. The case was heard by Manira binti Mohd Nor. See the full judgment for details.

Cases Cited (27)

MY (27)

[1956] MLJ 45 [1964] MLJ 99 [1974] 1 MLJ 157 [1986] 1 MLJ 490 [1989] 3 MLJ 313 [1991] 1 CLJ 667 [1991] 1 MLJ 428 [1992] 2 MLJ 808 [2004] 1 CLJ 357 [2004] 1 MLJ 247 [2004] 1 MLRH 754 [2004] 4 AMR 521 [2004] 6 CLJ 398 [2004] 6 MLJ 53 [2008] 6 CLJ 235 [2009] 1 MLJ 555 [2010] 9 CLJ 505 [2011] 2 MLJ 457 [2012] 3 CLJ 551 [2012] MLJU 56 [2015] 8 CLJ 944 [2017] 1 MLJ 563 [2017] 2 CLJ 1 [2017] 2 MLJ 120 [2018] MLJU 171 [2023] 1 MLJ 4591 [2025] 4 CLJ 501

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ja-25-2-01-2024)