1. ) THE EVERLY GROUP LIMITED 2. ) THE EVERLY GROUP SDN BHD v HOTEL SCOTT SDN BHD

wa-12bncvc-165-12-2023 High Court (Mahkamah Tinggi) 4 November 2024 • WA-12BNCvC-165-12/2023

Catchwords

Agency, Liability of Principal and Agent, Privity of Contract, Tax Obligations. The case concerns the liability for unpaid tourism tax and penalties amounting to RM300,909.00 for a hotel managed under a contractual arrangement. The High Court found the first defendant liable under the Hotel Management Agreement but ruled that the second defendant, acting as an agent, was not personally liable due to the absence of privity of contract with the plaintiff. An agent’s liability cannot be presumed unless independent contractual obligations exist. Appeal was allowed in part, dismissing claims against the second defendant.

Judges (1)

Ahmad Shahrir b. Mohd Salleh Delivered

Parties (3)

HOTEL SCOTT Sdn Bhd Respondent THE EVERLY GROUP LIMITED Appellant THE EVERLY GROUP Sdn Bhd Appellant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-12bncvc-165-12-2023)