Gentari Sdn. Bhd. v Pemungut Duti Setem

wa-24-75-10-2023 High Court (Mahkamah Tinggi) 23 October 2024 • WA-24-75-10/2023

Catchwords

REVENUE LAW: Stamp duty – Assessment – Collector of Stamp Duty ('Collector') imposed ad valorem stamp duty on novation agreement – Appeal to High Court – Whether conveyance on sale – Section 63 of the Contracts Act 1950 – Stamp Act 1946, item 4 and item 32(a) First Schedule

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Gentari Sdn Bhd Applicant Pemungut Duti Setem Respondent

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-24-75-10-2023)