ASIA PACIFIC EDUCATION HOLDINGS SDN BHD v Ketua Pengarah Hasil Dalam Negeri

w-01a-195-04-2023 Court of Appeal (Mahkamah Rayuan) 21 January 2025 • W-01(A)-195-04/2023 • 1 min read

Catchwords

Judicial review, exceptional circumstances, threshold inquiry, abuse of process, Real Property Gains Tax Act 1976 section 18, paragraphs 15(2), 16, and 34A(6) of Schedule 2, real property company.

Judges (3)

Choo Kah Sing Coram Faizah binti Jamaludin Delivered Mariana binti Haji Yahya Coram

Parties (2)

ASIA PACIFIC EDUCATION HOLDINGS Sdn Bhd Appellant Ketua Pengarah Hasil Dalam Negeri Respondent

Case Significance

ASIA PACIFIC EDUCATION HOLDINGS SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a Court of Appeal (Mahkamah Rayuan) decision dated January 21, 2025 (citation: w-01a-195-04-2023). The panel comprised Choo Kah Sing, Faizah binti Jamaludin and Mariana binti Haji Yahya, with Faizah binti Jamaludin delivering the judgment.

Key issues: Judicial review, exceptional circumstances, threshold inquiry, abuse of process, Real Property Gains Tax Act 1976 section 18, paragraphs 15(2), 16, and 34A(6) of Schedule 2, real property company..

What was the outcome of ASIA PACIFIC EDUCATION HOLDINGS SDN BHD v Ketua Pengarah Hasil Dalam Negeri?

ASIA PACIFIC EDUCATION HOLDINGS SDN BHD v Ketua Pengarah Hasil Dalam Negeri is a Court of Appeal decision dated January 21, 2025. The case was heard by Choo Kah Sing. See the full judgment for details.

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (w-01a-195-04-2023)