1. ) JASA MERIN (MALAYSIA) SDN. BHD. 2. ) JM GLOBAL 3 (LABUAN) PLC 3. ) JM GLOBAL 4 (LABUAN) PLC v 1. ) PEMUNGUT DUTI SETEM 2. ) KEMENTERIAN KEWANGAN MALAYSIA

wa-25-318-10-2023 High Court (Mahkamah Tinggi) 11 December 2025 • WA-25-318-10/2023 • 19 min read
10 cases cited (0 SG, 10 foreign)

Catchwords

Judicial review-Collector of Stamp Duty imposed Ad Valorem tax on Applicants’ restructuring of financing documents-original financing documents were given exemption under s. 35, paragraph 3 of First Schedule to the Stamp Act 1949-application to Minister for exemption not approved-Collector then issued Notices of Assessment for 5 restructuring documents-filed objection with Collector-assessment was maintained-appeal under s.39 filed in the KL High Court-whether Judicial Review of Minister’s decision filed within time-whether decision to refuse exemption under s. 80 is amenable to judicial review-whether judicial review against Collector is an abuse of process of the court as the statutory remedy must be resorted to-whether legitimate expectation arises to preclude Ad Valorem duty imposition as Original Financing Documents given exemption by Collector

Judges (1)

Alice Loke Yee Ching Delivered

Counsel (6)

Azmi & Associates Firm Ashrina binti Ramzan Counsel Respondent Dayang Roziekah Ussin Counsel Applicant Nik Amyrah Syarinie binti Mohd Dasuki Counsel Respondent Nur Atirah Aiman Rahim Counsel Respondent Siti Aisyah binti Yusof @ Md. Nasir Counsel Respondent

Parties (5)

JASA MERIN Sdn Bhd Applicant JM GLOBAL 3 PLC Applicant JM GLOBAL 4 PLC Applicant KEMENTERIAN KEWANGAN MALAYSIA Respondent Pemungut Duti Setem Respondent

Statutes Cited

Rules of Court 2012
Sales Tax Act 1972
s 68
Stamp Act
s 39
Stamp Act 1949 (Cap 378)
s 38A

Cases Cited (10)

UK (1)
[1985] AC 835
MY (9)
[1970] 2 MLJ 41 [1987] 2 MLJ 185 [2010] 9 CLJ 505 [2011] 2 MLJ 457 [2013] 4 MLJ 161 [2014] 4 MLJ 377 [2021] 4 MLJ 689 [2025] 2 MLJ 822 [2025] MLJU 831

Judgment

Read the full judgment on the official Malaysia Courts portal.

Read on eJudgment

Source: eJudgment (wa-25-318-10-2023)