Speed Modulation Sdn Bhd v KETUA PENGARAH HASIL DALAM NEGERI

wa-25-289-08-2021 High Court (Mahkamah Tinggi) 3 November 2024 • WA-25-289-08/2021

Catchwords

REVENUE LAW: Judicial review – Certiorari – Mandamus – Leave to commence judicial review granted – Stay of proceedings granted – Leave and stay not permitted to be revisited at substantive stage – Exceptional circumstances – Market value of land – Instances Director General of Inland Revenue can determine market value – Manner to determine – Whether right to be heard to be accorded to taxpayer – Paragraph 11(2), Second Schedule of the RPGT Act.

Judges (1)

Amarjeet Singh a/l Serjit Singh Delivered

Parties (2)

Ketua Pengarah Hasil Dalam Negeri Respondent Speed Modulation Sdn Bhd Applicant

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-289-08-2021)