WONG YUNG CHUN v Ketua Pengarah Hasil Dalam Negeri

ka-14-1-03-2024 High Court (Mahkamah Tinggi) 27 August 2025 • KA-14-1-03/2024 • 24 min read
5 cases cited (0 SG, 5 foreign)

Catchwords

Real Property Gains Tax (RPGT)-- Assessment—Notice of Assessment—Setting aside assessment based on erroneous primary facts. Real Property Gains Tax (RPGT)-- Market value (MV)—Determination of acquisition price—Inconsistency in valuation by revenue body. Real Property Gains Tax (RPGT) -- Acquisition date—Determination for non-citizen beneficiary—Effect of State Authority consent on registration date. Tax appeal—High Court jurisdiction—Review of SCIT decision. Tax appeal -- Findings of fact—Intervention by High Court—Error of law arising from inconsistent facts. Tax appeal -- Principle of Edwards v Bairstow—Conclusion inconsistent with primary facts. Statutory Interpretation -- Taxing statute—Rule of strict construction—Ambiguity resolved in favour of taxpayer. Land Law -- Non-citizen acquisition of land—Requirement for State Authority approval—Section 433B National Land Code (NLC).

Judges (1)

John Lee Kien How @ Mohammad Johan Lee Delivered

Counsel (6)

Cheng Ming Fui & Co Firm Lembaga Hasil Dalam Negeri Firm Azrul Safinas binti Rosli Counsel Respondent Cheng Ming Fui Counsel Appellant Cho Boon Cheong Counsel Appellant Norhamizah binti Ab Han Counsel Respondent

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Wong Yung Chun Appellant

Case Significance

WONG YUNG CHUN v Ketua Pengarah Hasil Dalam Negeri is a High Court (Mahkamah Tinggi) decision dated August 27, 2025 (citation: ka-14-1-03-2024). The case was decided by John Lee Kien How @ Mohammad Johan Lee.

What was the outcome of WONG YUNG CHUN v Ketua Pengarah Hasil Dalam Negeri?

WONG YUNG CHUN v Ketua Pengarah Hasil Dalam Negeri is a High Court decision dated August 27, 2025. The case was heard by John Lee Kien How @ Mohammad Johan Lee. See the full judgment for details.

Statutes Cited

B of the National Land Code (Cap 828)
National Land Code (Cap 828)
Stamp Act 1949 (Cap 378)

Cases Cited (5)

MY (5)
[1982] 1 MLJ 235 [1986] 2 MLJ 161 [1994] 2 MLJ 713 [1997] 3 MLJ 188 [2001] 8 CLJ 498

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (ka-14-1-03-2024)