PETRONAS Dagangan Berhad v PEMUNGUT DUTI SETEM

wa-24-6-01-2023 High Court (Mahkamah Tinggi) 24 November 2024 • WA-24-6-01/2023

Catchwords

REVENUE LAW: Stamp duty – Agreement for sale and purchase of business – Whether conveyance on sale – Assessment – Collector of Stamp Duty imposed ad valorem stamp duty – Appeal – Stamp Act 1946, ss 2, 4 and 21(1) – Items 4 and 32(a) of the First Schedule of the Stamp Duty Act 1946

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

PETRONAS DAGANGAN BERHAD Applicant Pemungut Duti Setem Respondent

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-24-6-01-2023)