Wasreno Development Pengerang Sdn Bhd v PEMUNGUT DUTI SETEM

wa-24-89-11-2023 High Court (Mahkamah Tinggi) 3 May 2026 • WA-24-89-11/2023 • 12 min read

6 cases cited (0 SG, 6 foreign)

Catchwords

Appeal against decision of Collector of Stamp Duty-adjudication of stamp duty on Form 14A-market value of property acquired disputed-both Applicant and Collector filed valuation reports-valuation of JPPH premised on a factual error-comparables selected were in fact significantly smaller than subject property-valuation principles that larger sized properties fetch a lower market value- inadequate downward adjustments made by JPPH-whether valuation report of JPPH ought to be disregarded-whether the valuation by private valuer of Applicant can be accepted

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (5)

CP Khon & Tan Firm Liew Jia Yuan Counsel Plaintiff Maggie Khor Chee Peng Counsel Plaintiff Nurul Nasyrah binti Mohd Nasir Counsel Defendant Sharifah Saffa' binti Syed Abd Kadir Counsel Defendant

Parties (2)

Wasreno Development Pengerang Sdn Bhd Applicant Pemungut Duti Setem Respondent

Cases Cited (6)

MY (6)

[1954] 1 MLJ 69 [1972] 2 MLJ 155 [2005] 1 CLJ 365 [2005] 2 MLJ 229 [2005] 4 CLJ 25 [2022] 3 MLJ 37

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-24-89-11-2023)