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Issue #18/2017 04 May 2017

New This Week Case(s) of the Week MENTERI DALAM NEGERI, MALAYSIA & ANOR v. SEYED RAMIN PAKNEJAD [2017] 4 CLJ 541 PP v. KHAIRUDDIN ABU HASSAN & ANOR [2017] 4 CLJ 701 Latest Cases Legal Network Series CLJ 2017 Volume 4 (Part 5) CLJ 2017 Volume 4 (Part 6) Articles LNS Article(s) Legislation Highlights Principal Acts Amending Acts PU(A) PU(B) Legislation Alert

MENTERI DALAM NEGERI, MALAYSIA & ANOR v. SEYED RAMIN PAKNEJAD [2017] 4 CLJ 541
FEDERAL COURT OF MALAYSIA
ARIFIN ZAKARIA CJ, ZULKEFLI AHMAD MAKINUDIN CJ (MALAYA), AHMAD MAAROP FCJ,
ZAHARAH IBRAHIM FCJ, ABANG ISKANDAR JCA
[CRIMINAL APPEAL NO: 05-93-04-2016(W)]
20 MARCH 2017

CRIMINAL PROCEDURE: Extradition - Order for committal to prison pending extradition - Whether committal order offended rules of speciality and dual criminality - Whether there was extradition agreement that provides for rule of speciality - Whether there was compelling evidence that requesting State would act in breach of rule of speciality - Whether rule of dual criminality had been satisfied - Extradition Act 1992, ss. 2, 2(4), 6, 8(e), 13(1)

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PP v. KHAIRUDDIN ABU HASSAN & ANOR [2017] 4 CLJ 701
COURT OF APPEAL OF MALAYSIA
TENGKU MAIMUN TUAN MAT JCA, AHMADI ASNAWI JCA, KAMARDIN HASHIM JCA
[CRIMINAL APPEAL NO: W-09-320-11-2015]
21 FEBRUARY 2017

CRIMINAL LAW: Penal Code - Section 124L - Whether falls within constitutional ambit of Security Offences (Special Measures) Act 2012 ('SOSMA') - Whether s. 124L falls within art. 149(1)(e) of Federal Constitution - Express exclusion of para. (e) of art. 149(1) from preamble of SOSMA - Whether s. 124L intended by Parliament to be categorised as security offences - Whether bailable offence - Whether offence ought to be tried by Sessions Court

CONSTITUTIONAL LAW: Legislation - Act of Parliament - Security Offences (Special Measures) Act 2012 ('SOSMA') - Whether offence under s. 124L of Penal Code falls within art. 149(1)(e) of Federal Constitution - Express exclusion of para. (e) of art. 149(1) from preamble of SOSMA - Whether s. 124L intended by Parliament to be categorised as security offences

STATUTORY INTERPRETATION: Construction of statutes - Intention of Parliament - Whether offence under s. 124L of Penal Code falls within constitutional ambit of Security Offences (Special Measures) Act 2012 ('SOSMA') - Offence falls within art. 149(1)(e) of Federal Constitution - Express exclusion of para. (e) of art. 149(1) from preamble of SOSMA - Whether s. 124L intended by Parliament to be categorised as security offences

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Legal Network Series

[2016] 1 LNS 534	ROHANI JAMIL lwn. PENTADBIR TANAH DAN JAJAHAN KOTA BHARU & YANG LAIN	PROSEDUR SIVIL: Penghakiman dan perintah - Pindaan - Pindaan kepada perintah yang telah dimeterai - Pembetulan kesilapan - Pemasukan semula terma penghakiman yang tertinggal sebagaimana penghakiman lisan - Kelewatan dalam membuat permohonan pindaan - Kelewatan berpunca kerana mengambil masa untuk mendapatkan nota keterangan dari mahkamah - Sama ada alasan kelewatan adalah munasabah - Sama ada permohonan adalah untuk memperbetulkan kesilapan di dalam perintah bermeterai bagi mencerminkan niat sebenar PROSEDUR SIVIL: Penghakiman dan perintah - Perintah lanjutan - Permohonan untuk perintah lanjutan setelah perintah asal telah dimeterai - Pindaan bagi memperbetulkan niat - Pindaan dibuat setelah klarifikasi dan arahan Mahkamah - Sama ada perintah lanjutan adalah selaras dengan terma asal penghakiman - Sama ada permohonan untuk perintah lanjutan wajar dibenarkan
[2016] 1 LNS 536	CHUA AWANG & YANG LAIN lwn. TENG AH SING & SATU LAGI	PERWARISAN: Wasiat - Keesahan - Wasiat dibuat dalam bahasa Inggeris - Simati merupakan buta huruf dan tidak memahami bahasa Inggeris - Pengaruh tidak wajar - Simati telah nyanyuk ketika wasiat dibuat - Pembuatan surat wasiat secara senyap tanpa perbincangan dengan waris simati yang lain - Sama ada wasiat simati adalah sah dan berkuat kuasa - Sama ada wujud keadaan yang meragukan - Sama ada pihak yang bersandarkan kepada wasiat telah membuktikan bahawa simati mempunyai kemampuan dari segi mental untuk membuat wasiat UNDANG-UNDANG TANAH: Geran probet - Kesahihan - Pemberian geran probet berasaskan wasiat yang tidak sah - Sama ada geran probet yang diperolehi adalah sah dan berkuatkuasa UNDANG-UNDANG TANAH: Pindah milik - Kesahihan - Pindah milik dibuat berasaskan geran probet yang tidak sah - Sama ada pindah milik adalah sah
[2016] 1 LNS 543	PP lwn. CHIAM NGUANG HUAT	UNDANG-UNDANG JENAYAH: Membunuh - Niat - Seksyen 302 Kanun Keseksaan - Mangsa telah mati akibat dibakar hidup oleh tertuduh - Tertuduh telah menyimbah simati dengan minyak petrol dan membakar simati - Tertuduh telah membeli minyak petrol dan bercadang membunuh simati - Kebakaran pada kadar 55% - Tertuduh telah melarikan diri - Sama ada elemen pertuduhan bagi kesalahan membunuh telah dibuktikan - Sama ada satu kes prima facie telah dibuktikan KETERANGAN: Saksi - Kanak-kanak - Kebolehterimaan - Kanak-kanak berada di tempat kejadian dan menyaksikan perbuatan terhadap simati - Saksi utama - Keterangan saksi kanak-kanak disokong dengan keterangan forensik dan laporan polis - Sama ada saksi kanak-kanak mempunyai kecerdikan yang mencukupi dan memahami keperluan bercakap benar di mahkamah - Sama ada keterangan saksi kanak-kanak boleh diterima masuk - Akta Keterangan 1950, s. 133A PROSEDUR JENAYAH: Pembelaan - Penafian - Dakwaan kemalangan yang tidak disengajakan - Simati telah mati akibat kebakaran pada tubuh badan - Tertuduh mendakwa ketika pergelutan minyak petrol yang dipegang tertuduh tersimbah keluar lalu terkena badan simati dan disambar api dari rokok yang dihisap tertuduh - Versi pembelaan bertentangan dengan saksi di tempat kejadian - Sama ada pembelaan telah menimbulkan sebarang keraguan yang munasabah
[2016] 1 LNS 650	WAZ LIAN RECREATION SDN BHD v. KELAB GOLF NEGARA SUBANG	CONTRACT: Breach - Agreement - Damages - Claim for restitution - Agreement to operate slot machines - Agreement entered in non-compliance with terms of licence issued for operation of slot machine - Parties were in pari delicto when entering into agreement - Whether agreement entered was valid - Whether dealings were tainted with illegality - Whether claim for restitution feasible - Contracts Act 1950, ss. 24, 66 CONTRACT: Illegality - Severability - Application of - Doctrine of severance - Whether doctrine of severance must be specifically pleaded - Whether party entitled to rely on doctrine of severance when not pleaded
[2016] 1 LNS 664	PP v. MUHAMAD ISKANDAR ISMAIL	CRIMINAL PROCEDURE: Appeal - Appeal against sentence - Appeal by public prosecutor - Sentence of 6 years jail for offence of statutory rape - Accused pleaded guilty after several witnesses including complainant testified - Guilty plea was made too late in trial - Public interest - Whether long custodial sentence was warranted - Whether public interest warranted sentence imposed to reflect gravity and seriousness of offence

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CLJ 2017 Volume 4 (Part 5)

FEDERAL COURT

Menteri Dalam Negeri, Malaysia & Anor v. Seyed Ramin Paknejad
Arifin Zakaria CJ, Zulkefli Ahmad Makinudin CJ (Malaya), Ahmad Maarop, Zaharah Ibrahim FCJJ, Abang Iskandar JCA
(Criminal Procedure - Extradition - Whether rule of dual criminality had been satisfied - Extradition Act 1992, ss. 2, 2(4), 6, 8(e), 13(1)) [2017] 4 CLJ 541 [FC]

COURT OF APPEAL

Ng Peng Seng v. PP & Another Appeal
Mohtarudin Baki, Tengku Maimun Tuan Mat, Ab Karim Ab Jalil JJCA
(Criminal Procedure; Evidence - Conduct - Attempt to flee - Trafficking in dangerous drugs - Whether attempt to flee signified knowledge of drugs) [2017] 4 CLJ 561 [CA]

Pacific & Orient Insurance Co Bhd v. Rasip Hamsudi & Ors
Rohana Yusuf, Varghese George, Idrus Harun JJCA
(Insurance - Motor insurance - Whether policy should be declared void and unenforceable) [2017] 4 CLJ 572 [CA]

Shahidan Shafie v. Atlan Holdings Sdn Bhd & Anor
David Wong Dak Wah, Umi Kalthum Abdul Majid, Zamani A Rahim JJCA
(Company Law - Take-over and merger - Whether s. 153 of Securities Commission Malaysia Act 1993 conferred on shareholder private cause of action for damages on alleged breach of statutory duty) [2017] 4 CLJ 587 [CA]

HIGH COURT

Adabi Consumer Industries Sdn Bhd v. Sri Nona Industries Sdn Bhd & Ors; Pendaftar Cap Dagangan, Malaysia (Interested Party)
Azizah Nawawi J
(Intellectual Property - Registered trade mark - Ownership of rights) [2017] 4 CLJ 600 [HC]

Bukit Ringgit Holdings Sdn Bhd v. Bukit Unggul Golf And Country Resort Sdn Bhd
Abu Bakar Jais J
(Contract - Specific performance - Whether court could award damages in lieu of specific performance) [2017] 4 CLJ 630 [HC]

Ho Min Choo & Anor v. Jutamo Sdn Bhd
Hayatul Akmal Abdul Aziz JC
(Contract; Civil Procedure; Evidence; Land Law - Purchasers sought declaratory reliefs against developer nine years from date of delivery of vacant possession was to have taken place - Whether purchasers slept on their rights by not initiating claim sooner) [2017] 4 CLJ 651 [HC]

SUBJECT INDEX

CIVIL PROCEDURE

Pleadings - General damages - Claim by purchasers against developer for breach of sale and purchase agreement - Purchasers sought for general damages - Whether statement of claim disclosed evidence that sale and purchase agreement terminated or repudiated - Whether claim for general damages erroneously claimed - Whether claim ought to be allowed
Ho Min Choo & Anor v. Jutamo Sdn Bhd
(Hayatul Akmal Abdul Aziz JC) [2017] 4 CLJ 651 [HC]

COMPANY LAW

Take-over and merger - Take-over - Claim for damages by shareholder - Whether s. 153 of Securities Commission Malaysia Act 1993 conferred on shareholder private cause of action for damages on alleged breach of statutory duty - Whether shareholder lodged complaint to Securities Commission before coming to court - Shareholder's right to sue - Whether only exists when Securities Commission had made ruling - Whether Securities Commission made any ruling
Shahidan Shafie v. Atlan Holdings Sdn Bhd & Anor
(David Wong Dak Wah, Umi Kalthum Abdul Majid, Zamani A Rahim JJCA) [2017] 4 CLJ 587 [CA]

CONTRACT

Agreement - Breach - Sale and purchase agreement - Purchase of property - Allegation that developer failed to deliver vacant possession - Housing project abandoned and stopped for several years but later revived through intervention of third party - Developers delivered vacant possession after revival of housing project - Purchasers sought declaratory reliefs against developer nine years from date of delivery of vacant possession was to have taken place - Whether vacant possession delivered/deemed to be delivered - Whether purchasers slept on their rights by not initiating claim sooner - Whether declaratory reliefs ought to be allowed
Ho Min Choo & Anor v. Jutamo Sdn Bhd
(Hayatul Akmal Abdul Aziz JC) [2017] 4 CLJ 651 [HC]

Specific performance - Sale and purchase agreement - Failure to deliver vacant possession of land - Claim for damages - Assessment of - Whether there was rescission and cancellation of contract - Whether court could award damages in lieu of specific performance - Whether plaintiff entitled to claim for both refund and damages in lieu of specific performance - Unjust enrichment - Whether arose - Specific Relief Act 1950, ss. 18, 36
Bukit Ringgit Holdings Sdn Bhd v. Bukit Unggul Golf And Country Resort Sdn Bhd
(Abu Bakar Jais J) [2017] 4 CLJ 630 [HC]

CRIMINAL PROCEDURE

Appeal - Appeal against sentence and conviction - Discovery of drugs in car boot - Accused persons convicted for offence of trafficking drugs and sentenced to death - Allegations that accused persons sought help and settlement from police and attempted to flee - Whether proved - Whether words uttered in reference to drugs - Whether accused persons had knowledge, custody and control of drugs - Whether conduct signified knowledge of drugs - Whether car belonged to accused persons - Whether conviction and sentence safe - Dangerous Drugs Act 1952, ss. 2, 12(2), 37(da), 39A(2) & 39B(2)
Ng Peng Seng v. PP & Another Appeal
(Mohtarudin Baki, Tengku Maimun Tuan Mat, Ab Karim Ab Jalil JJCA) [2017] 4 CLJ 561 [CA]

Extradition - Order for committal to prison pending extradition - Whether committal order offended rules of speciality and dual criminality - Whether there was extradition agreement that provides for rule of speciality - Whether there was compelling evidence that requesting State would act in breach of rule of speciality - Whether rule of dual criminality had been satisfied - Extradition Act 1992, ss. 2, 2(4), 6, 8(e), 13(1)
Menteri Dalam Negeri, Malaysia & Anor v. Seyed Ramin Paknejad
(Arifin Zakaria CJ, Zulkefli Ahmad Makinudin CJ (Malaya), Ahmad Maarop, Zaharah Ibrahim FCJJ, Abang Iskandar JCA) [2017] 4 CLJ 541 [FC]

EVIDENCE

Adverse inference - Evidence Act 1950, s. 114(g) - Claim by purchasers against developer for breach of sale and purchase agreement - Purchasers opted not to give evidence on oath in court and relied mainly on bundles of document - Whether documents had probative value and admissible - Whether damage and/or losses suffered substantiated - Whether s. 114(g) of Evidence Act 1950 could be invoked to draw adverse inference against purchasers
Ho Min Choo & Anor v. Jutamo Sdn Bhd
(Hayatul Akmal Abdul Aziz JC) [2017] 4 CLJ 651 [HC]

Conduct - Attempt to flee - Trafficking in dangerous drugs - Accused person attempted to flee upon discovery of drugs in car boot - Whether attempt to flee signified knowledge of drugs - Whether accused person could be said to have knowledge, custody and control of drugs
Ng Peng Seng v. PP & Another Appeal
(Mohtarudin Baki, Tengku Maimun Tuan Mat, Ab Karim Ab Jalil JJCA) [2017] 4 CLJ 561 [CA]

INSURANCE

Motor insurance - Policy - Insurer sought declaratory order to avoid liability under insurance policy at High Court - Pending proceedings in Sessions Court (originating summons-1) - High Court granted declaratory order declaring insurance policy void and unenforceable - Application to quash declaratory order - Whether insurer served cause papers of originating summons-1 in accordance with proviso to s. 96(3) of Road Transport Act 1987 - Whether policy should be declared void and unenforceable - Whether insurer protected under s. 96(3) of Road Transport Act 1987
Pacific & Orient Insurance Co Bhd v. Rasip Hamsudi & Ors
(Rohana Yusuf, Varghese George, Idrus Harun JJCA) [2017] 4 CLJ 572 [CA]

INTELLECTUAL PROPERTY

Trade marks - Registered trade mark - Ownership of rights - Dispute - Agreements - Whether agreement amounted to assignment of trade mark - Whether merely a license agreement
Adabi Consumer Industries Sdn Bhd v. Sri Nona Industries Sdn Bhd & Ors; Pendaftar Cap Dagangan, Malaysia (Interested Party)
(Azizah Nawawi J) [2017] 4 CLJ 600 [HC]

LAND LAW

Vacant possession - Delivery - Failure of developer to deliver vacant possession - Claim by purchasers against developer for breach of sale and purchase agreement - Housing project abandoned and stopped for several years - Project revived by intervention of third party - Developers delivered vacant possession after revival of housing project - Whether purchasers could refuse vacant possession delivered to them - Whether vacant possession delivered/deemed to be delivered
Ho Min Choo & Anor v. Jutamo Sdn Bhd
(Hayatul Akmal Abdul Aziz JC) [2017] 4 CLJ 651 [HC]

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CLJ 2017 Volume 4 (Part 6)

FEDERAL COURT

Jeffery Law Siew Su & Ors v. Yu Gui
Md Raus Sharif PCA, Suriyadi Halim Omar, Zainun Ali, Balia Yusoff Wahi, Jeffrey Tan FCJJ
(Civil Procedure - Ex parte injunction - Undertaking of damages) [2017] 4 CLJ 665 [FC]

Keruntum Sdn Bhd v. The Director Of Forests & Ors
Arifin Zakaria CJ, Hasan Lah, Zainun Ali, Abu Samah Nordin, Aziah Ali FCJJ
(Civil Procedure; Evidence; Limitation - Burden of proof - Extension of limitation period) [2017] 4 CLJ 676 [FC]

COURT OF APPEAL

PP v. Khairuddin Abu Hassan & Anor
Tengku Maimun Tuan Mat, Ahmadi Asnawi, Kamardin Hashim JJCA
(Criminal Law; Constitutional Law; Statutory Interpretation - Penal Code - Section 124L - Whether falls within constitutional ambit of Security Offences (Special Measures) Act 2012 - Whether s. 124L falls within art. 149(1)(e) of Federal Constitution - Whether s. 124L intended by Parliament to be categorised as security offences) [2017] 4 CLJ 701 [CA]

Syarikat Air Negeri Sembilan Sdn Bhd lwn. One Visa Sdn Bhd
Idrus Harun, Mary Lim, Ab Karim Ab Jalil HHMR
(Tort - Pencerobohan hartanah - Ganti rugi) [2017] 4 CLJ 718 [CA]

Yakin Tenggara Sdn Bhd v. RHB Bank Bhd & Ors And Other Appeals
Mohd Zawawi Salleh, Abdul Rahman Sebli, Prasad Sandosham Abraham JJCA
(Civil Procedure; Contract; Land Law - Compromise order to sell estate land without obtaining approval of Estate Land Board - Whether void for illegality - Companies Act 1965, s. 236(1) - National Land Code, s. 214A(1) - Contracts Act 1950, s. 24) [2017] 4 CLJ 738 [CA]

HIGH COURT

Khairuddin Abu Hassan v. Tan Sri Mohamed Apandi Ali
Hanipah Farikullah J
(Civil Procedure - Judicial review - Decisions made by Attorney General not to institute criminal proceedings - Whether amenable to judicial review - Federal Constitution art. 145(3)) [2017] 4 CLJ 761 [HC]

Port Kelang Authority v. Datin Paduka Phang Oi Choo; Tan Sri Datuk G Gnanalingam & Ors (Third Party)
Gunalan Muniandy JC
(Civil Procedure - Stay of proceedings - Concurrent civil and criminal proceedings) [2017] 4 CLJ 780 [HC]

SUBJECT INDEX

CIVIL PROCEDURE

Appeal - Evidence - Burden of proof - Evidential burden - Failure by plaintiff to prove pleaded case - Whether burden of proof shifted to defence - Whether defendant owed duty to refute plaintiff's allegation
Keruntum Sdn Bhd v. The Director Of Forests & Ors
(Arifin Zakaria CJ, Hasan Lah, Zainun Ali, Abu Samah Nordin, Aziah Ali FCJJ) [2017] 4 CLJ 676 [FC]

Injunction - Ex parte injunction - Undertaking as to damages caused by injunction - Whether undertaking given voluntarily - Whether damages had been suffered - Whether causal link between injunction and damage established
Jeffery Law Siew Su & Ors v. Yu Gui
(Md Raus Sharif PCA, Suriyadi Halim Omar, Zainun Ali, Balia Yusof Wahi, Jeffrey Tan FCJJ) [2017] 4 CLJ 665 [FC]

Judgments and orders - Compromise order - Sale and purchase of estate land - Compromise order to sell estate land without obtaining approval of Estate Land Board - Effects in law - Whether valid and subsisting - Whether compromise order stipulates doing or validation of unlawful act - Whether void for illegality - Companies Act 1965, s. 236(1) - National Land Code, s. 214A(1) - Contracts Act 1950, s. 24
Yakin Tenggara Sdn Bhd v. RHB Bank Bhd & Ors And Other Appeals
(Mohd Zawawi Salleh, Abdul Rahman Sebli, Prasad Sandosham Abraham JJCA) [2017] 4 CLJ 738 [CA]

Judicial review - Application for - Decisions made by Attorney General ('AG') regarding Malaysian Anti Corruption Commission ('MACC') investigation papers related to complaints against Prime Minister - Whether AG's decision not to institute criminal proceedings under art. 145(3) of Federal Constitution amenable to judicial review - Whether there was conflict of interest - Whether AG's decision to close files upon investigation ultra vires AG's powers under art. 145(3) of Federal Constitution - Whether correct test applied in decision to refuse MACC's request for mutual legal assistance - Whether setting up for Royal Commission of Inquiry involved policy consideration by Federal Government - Whether non-justiciable - Jurisprudence of court - Whether court could tell public authority how to exercise powers - Whether application ought to be dismissed
Khairuddin Abu Hassan v. Tan Sri Mohamed Apandi Ali
(Hanipah Farikullah J) [2017] 4 CLJ 761 [HC]

Stay of proceedings - Application for - Concurrent civil and criminal proceedings - Whether in respect of same subject matter - Whether civil proceedings ought to be stayed pending disposal of criminal proceedings - Inordinate delay in applying for stay - Whether fatal to application - Whether there was substantial similarity between two proceedings to justify stay - Whether there were special circumstances - Whether there was real risk of prejudice or irreparable harm - Whether application for stay trial bona fide - Balance of justice - Whether tilted in favour of granting order for stay
Port Kelang Authority v. Datin Paduka Phang Oi Choo; Tan Sri Datuk G Gnanalingam & Ors (Third Party)
(Gunalan Muniandy JC) [2017] 4 CLJ 780 [HC]

CONSTITUTIONAL LAW

Legislation - Act of Parliament - Security Offences (Special Measures) Act 2012 ('SOSMA') - Whether offence under s. 124L of Penal Code falls within art. 149(1)(e) of Federal Constitution - Express exclusion of para. (e) of art. 149(1) from preamble of SOSMA - Whether s. 124L intended by Parliament to be categorised as security offences
PP v. Khairuddin Abu Hassan & Anor
(Tengku Maimun Tuan Mat, Ahmadi Asnawi, Kamardin Hashim JJCA) [2017] 4 CLJ 701 [CA]

CONTRACT

Contingent contract - Non-fulfilment of conditions precedent - Sale and purchase agreement of estate land - Agreement dependent upon obtaining approval from authorities - Consent and approval for transfer and sale of estate land not obtained - Whether agreement valid and lawful - Whether agreement enforceable - National Land Code, s. 214A(1)
Yakin Tenggara Sdn Bhd v. RHB Bank Bhd & Ors And Other Appeals
(Mohd Zawawi Salleh, Abdul Rahman Sebli, Prasad Sandosham Abraham JJCA) [2017] 4 CLJ 738 [CA]

CRIMINAL LAW

Penal Code - Section 124L - Whether falls within constitutional ambit of Security Offences (Special Measures) Act 2012 ('SOSMA') - Whether s. 124L falls within art. 149(1)(e) of Federal Constitution - Express exclusion of para. (e) of art. 149(1) from preamble of SOSMA - Whether s. 124L intended by Parliament to be categorised as security offences - Whether bailable offence - Whether offence ought to be tried by Sessions Court
PP v. Khairuddin Abu Hassan & Anor
(Tengku Maimun Tuan Mat, Ahmadi Asnawi, Kamardin Hashim JJCA) [2017] 4 CLJ 701 [CA]

EVIDENCE

Burden of proof - Fact especially within knowledge of party in civil case - Whether failure to give evidence fatal - Allegations against defendants - Whether defendants owed duty to refute allegations - Whether plaintiff proven pleaded case - Whether burden of proof shifted to defendants
Keruntum Sdn Bhd v. The Director Of Forests & Ors
(Arifin Zakaria CJ, Hasan Lah, Zainun Ali, Abu Samah Nordin, Aziah Ali FCJJ) [2017] 4 CLJ 676 [FC]

LAND LAW

Sale of land - Estate land - Failure to obtain approval of Estate Land Board - Prohibition against transfer, conveyance and disposal of estate land in any manner whatsoever without obtaining approval of Estate Land Board - Companies Act 1965, s. 236(1) - National Land Code, s. 214A(1)
Yakin Tenggara Sdn Bhd v. RHB Bank Bhd & Ors And Other Appeals
(Mohd Zawawi Salleh, Abdul Rahman Sebli, Prasad Sandosham Abraham JJCA) [2017] 4 CLJ 738 [CA]

LIMITATION

Expiry of period - Extension of limitation period - Continuing act - Revocation of licence - Whether involved element of continuance - Whether action time barred - Public Authorities Protection Act 1948, s. 2(a)
Keruntum Sdn Bhd v. The Director Of Forests & Ors
(Arifin Zakaria CJ, Hasan Lah, Zainun Ali, Abu Samah Nordin, Aziah Ali FCJJ) [2017] 4 CLJ 676 [FC]

STATUTORY INTERPRETATION

Construction of statutes - Intention of Parliament - Whether offence under s. 124L of Penal Code falls within constitutional ambit of Security Offences (Special Measures) Act 2012 ('SOSMA') - Offence falls within art. 149(1)(e) of Federal Constitution - Express exclusion of para. (e) of art. 149(1) from preamble of SOSMA - Whether s. 124L intended by Parliament to be categorised as security offences
PP v. Khairuddin Abu Hassan & Anor
(Tengku Maimun Tuan Mat, Ahmadi Asnawi, Kamardin Hashim JJCA) [2017] 4 CLJ 701 [CA]

INDEKS PERKARA

TORT

Pencerobohan hartanah - Ganti rugi - Tuntutan - Taksiran - Kebertanggungan liabiliti oleh defendan - Tarikh ganti rugi bermula - Sama ada dari tarikh keputusan hakim bicara
Syarikat Air Negeri Sembilan Sdn Bhd lwn. One Visa Sdn Bhd
(Idrus Harun, Mary Lim, Ab Karim Ab Jalil HHMR) [2017] 4 CLJ 718 [CA]

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LNS Article(s)

1. WHERE ARE WE NOW...?* Fixed trusts and tax losses ^{[Read excerpt]}
   MIKE BANNON** [2017] 1 LNS(A) xxxv

[2017] 1 LNS(A) xxxv



AUSTRALIA

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WHERE ARE WE NOW...?*
Fixed trusts and tax losses

MIKE BANNON**

Generally, fixed trusts have less difficulty in carrying forward tax losses than do non-fixed trusts. Carry forward losses arise because tax deductible expenses are greater than assessable income in a prior year of income. Such losses may be allowed as tax deductions against future assessable income.

In order for a non-fixed trust to deduct carry forward losses, the trustee must consider whether the same individuals have had a 50 per cent stake in the trust at all times.

The pattern of distributions to beneficiaries must be similar, as must control of the trust in the relevant income years. Consideration must also be given to whether any income has been purposefully injected into the trust to absorb carry forward losses.

. . .

* Published with kind permission of the Law Society of the Australian Capital Territory. See Ethos No. 242 December 2016.

** Tax Consulting Partner, Duesburys Nexia.

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2. ODIOUS DEBT & THE PROBLEMS OF RECOVERY IN THE FINANCIAL SYSTEM* ^{[Read excerpt]}
   HAKIMAH YAACOB [2017] 1 LNS(A) xxxvi

[2017] 1 LNS(A) xxxvi



MALAYSIA

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ODIOUS DEBT & THE PROBLEMS OF RECOVERY IN THE FINANCIAL SYSTEM*

HAKIMAH YAACOB

International law doctrine defines "odious debt" as sovereign debt that is non-transferable to a successor government if it was incurred without the consent of, and without benefiting, the people of that country. Alexander Sack, a Russian jurist, was the first to define odious debt in 1927. Under his definition (one that is widely used today), an odious debt is one that was contracted against the interests of the population of a State, without their consent, and with full awareness of the creditor.

The U.S. government declined to be responsible for debt incurred by Cuba's colonial rulers without the consent of its people and without regard for their benefit. However, under the Paris Treaty, Spain took the responsibility for the Cuban Debt after US declined to be responsible for the debt. The Soviet state repudiated tsarist debt in 1921 using a similar rationale.

. . .

* Published with kind permission of the International Institute of Advanced Islamic Studies (IAIS) Malaysia. Also published in New Straits Times on Nov-Dec 2015. (www.hashimkamali.com or www.iais.org.my).

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