Issue #24/2018
14 June 2018
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MOHD KAMAL OMAR v. UNITED OVERSEAS BANK (MALAYSIA) BHD & OTHER APPEALS [2018] 5 CLJ 657
FEDERAL COURT, PUTRAJAYA
ZULKEFLI AHMAD MAKINUDIN PCA, ZAINUN ALI FCJ, RAMLY ALI FCJ, AZAHAR MOHAMED FCJ, BALIA YUSOF WAHI FCJ
[CIVIL APPEALS NO: 03(f)-2-04-2017(W), 03(f)-3-01-2017(W) & 03(f)-4-01-2017(W)]
03 MAY 2018
BANKRUPTCY: Notice – Setting aside – Judgment creditor obtained final judgment and commenced judgment debtors summons against judgment debtors – Whether judgment creditor entitled to commence bankruptcy proceeding – Making of order on judgment debtor summons pursuant to Debtors Act 1957 for satisfaction of original judgment by payment of instalments – Whether constitutes variation or modification of original judgment – Whether bankruptcy notice founded on original judgment invalidated – Whether bankruptcy notice a nullity
Legal Network Series
PP v. TEE CHONG EU CRIMINAL LAW: Penal Code - Section 448 - House-trespass - Trespassing public hall - Whether complainant in possession of public hall - Whether accused entered public hall with intent to commit a crime - Whether elements established CRIMINAL PROCEDURE: Appeal against acquittal and discharge - House-trespass - Whether prima facie case under s. 448 of Penal Code established - Material inconsistences in testimony of witnesses - Whether court conducted a maximum evaluation of the evidence - Whether any misdirection warranting appellate interference
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PP v. SITI MADINAH ILIAS KHAN CRIMINAL LAW: Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 - Section 12 - Elements of offence - Whether established - Non-payment of maid's salaries - Physical abuse of maid - Whether exploitation - Whether 'forced labour' - Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007, s. 2 CRIMINAL PROCEDURE: Trial - Prima facie - Whether established - Trafficking in persons for exploitation and physical abuse - Whether prosecution adduced credible evidence - Whether maximum evaluation of evidence conducted - Criminal Procedure Code, ss. 173(f), 180(1) CRIMINAL PROCEDURE: Charge - Wrong charge - Non-payment of maid's salaries - Physical abuse of maid - Charge preferred under Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 - Whether correct statute - Whether recourse should be made to Penal Code WORDS & PHRASES: 'Forced labour' - Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007, s. 2 - Non-payment of maid's salaries - Physical abuse of maid - Elements of 'forced labour' - Whether satisfied
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PP lwn. ARIVALAGAN VELU & YANG LAIN PROSEDUR JENAYAH: Jaminan - Kesalahan keselamatan - Seksyen 13 Akta Kesalahan Keselamatan (Langkah-Langkah Khas) 2012 ('SOSMA') - Kesalahan di bawah Bab VIB Kanun Keseksaan - Sama ada jaminan boleh diberikan kepada seseorang yang dipertuduh atas suatu kesalahan keselamatan - Sama ada kes pemohon termasuk di bawah pengecualian ss. 13(2)(a),(b),(c) SOSMA
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FONG PIK HUA lwn. SANG LIAN FATT UNDANG-UNDANG KELUARGA: Perceraian - Pembubaran perkahwinan - Rujukan kepada tribunal perkahwinan gagal - Pihak-pihak tinggal berasingan - Pihak-pihak saling tidak mempercayai satu sama lain - Pihak-pihak sering bergaduh - Sama ada perkahwinan dapat diselamatkan - Sama ada titik kebahagiaan dalam diri pihak-pihak hanya akan tercapai jika perkahwinan dibubarkan UNDANG-UNDANG KELUARGA: Anak - Penjagaan - Anak-anak dijaga sejak kecil oleh pempetisyen isteri - Anak berumur 7 tahun ke bawah - Anak-anak menjalani kehidupan stabil bersama pempetisyen isteri - Anak-anak dijaga dengan sempurna oleh pempetisyen selepas keluar daripada rumah matrimoni - Responden suami tidak mempunyai kediaman tetap - Responden suami gagal memberikan nafkah kepada anak - Sama ada hak penjagaan, pemeliharaan dan kawalan anak wajar diberikan kepada pempetisyen isteri UNDANG-UNDANG KELUARGA: Anak - Akses - Hak akses kepada bapa - Akses hujung minggu setiap minggu dan bermalam dengan anak-anak - Jarak tempat tinggal anak-anak dan bapa adalah jauh - Sama ada persekolahan anak-anak dan aktiviti kokurikulum persekolahan akan terganggu dengan pemberian akses kepada bapa UNDANG-UNDANG KELUARGA: Anak - Nafkah - Responden suami mendakwa tidak mempunyai pekerjaan tetap dan merupakan seorang yang kurang upaya - Responden suami sengaja berusaha untuk mengelakkan dirinya dari menanggung beban memberikan nafkah - Responden suami tidak mengemukakan bukti pendapatan - Sama ada responden suami harus memberikan nafkah kepada anak-anak - Sama ada pemberian nafkah meningkat mengikut peringkat pembelajaran UNDANG-UNDANG KELUARGA: Harta matrimoni - Pembahagian - Harta sepencarian - Sumbangan pembelian hartanah di buat oleh pempetisyen isteri secara persendirian - Responden suami dengan sengaja tidak mahu memberikan nafkah kepada anak-anak tersebut - Sama ada bahagian responden suami keatas hartanah perlu dipegang oleh peguam pempetisyen isteri sebagai pemegang amanah untuk membayar nafkah hidup anak-anak sehingga selesai UNDANG-UNDANG KELUARGA: Aset-aset matrimoni - Pembahagian - Simpanan tetap bank bersama - Sama ada wang-wang simpanan tetap bersama wajar dibahagikan sama rata - Sama ada bahagian responden suami wajar dipegang oleh pempetisyen isteri untuk membayar nafkah anak
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PP v. MUHAMMAD FIRDAUS MOHD RAMLI & ANOR CRIMINAL LAW: Malaysian Anti-Corruption Commission Act 2009 - Section 16(a)(A) - Offence of accepting gratification - Evidence of money received - Whether gratification accepted by public servant - Whether presumption of corruption may be invoked - Malaysian Anti-Corruption Commission Act 2009, s. 50 EVIDENCE: Presumption - Presumption of corruption - Rebutting presumption of corruption - Contradictory evidence adduced by prosecution witnesses - Whether amounts to rebuttal evidence - Whether presumption may be rebutted during prosecution's case - Malaysian Anti-Corruption Commission Act 2009, s. 50
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LETCHUMANAN DORAISAMY lwn. MUHAMMAD SANI ABDULLAH & 2 ORS LALULINTAS JALAN: Rayuan - Ganti rugi - Kemalangan jalan raya - Kemalangan antara motorsikal dan motorkar di simpang jalan - Liabiliti - Unsur frod - Kaedah-kaedah Lalu Lintas Jalan 1959, r. 10
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CLJ 2018 Volume 5 (Part 6)
FEDERAL COURT
Mohd Kamal Omar v. United Overseas Bank (Malaysia) Bhd & Other Appeals
Zulkefli Ahmad Makinudin PCA, Zainun Ali, Ramly Ali, Azahar Mohamed, Balia Yusof Wahi FCJJ
(Bankruptcy - Variation or modification of original judgment - Whether bankruptcy notice founded on original judgment invalidated) [2018] 5 CLJ 657 [FC]
For the appellant - Gopal Sri Ram, Wong Rhen Yen, Afdhilani Jusof, David Yii, Damien Chan, Bastian Pius Vendargon, Mohamed Fadzil Abdul Manan, Mohd Amran Mohd Aminuddin; M/s Hanif Idris & Assocs
For the respondent - Ng Sai Yeang & Loh Kah Hey; M/s Raja, Darryl & Loh
COURT OF APPEAL
Ooi Siew Eng & Ors v. Link Ventures Sdn Bhd (In Liquidation) & Another Appeal
Hamid Sultan Abu Backer, Badariah Sahamid, Mary Lim JJCA
(Contract - Specific performance - Whether appropriate) [2018] 5 CLJ 668 [CA]
(Civil Appeal No: B-02(NCVC)(W)-811-04-2017)
For the appellants - Malik lmtiaz Sarwar, Arthur Wang Ming Way, Hanan Mohd Kamal & Sukhdev Kaur; M/s Arthur Wang, Lian & Assocs
For the respondent - Kevin Wong Wye Keong & Ng Dee Ming; M/s Yeap, Yong & Amy
(Civil Appeal No: B-02(NCVC)(W)-812-04-2017)
For the appellants - Ranjit Kaur & Elyna Madeonus; M/s SL Leong, Kartina & Partners
For the respondents - Malik Imtiaz Sarwar & Arthur Wang Ming Way, Hanan Mohd Kamal & Sukhdev Kaur; M/s Arthur Wang, Lian & Assocs
Peh Wee Lee & Anor v. Pendaftar Hakmilik Negeri Sembilan & Ors
Umi Kalthum Abdul Majid, Abdul Rahman Sebli, Zaleha Yusof JJCA
(Jurisdiction; Words & Phrases - Whether Sessions Court has jurisdiction to issue prohibitory order - 'court' - National Land Code, s. 334) [2018] 5 CLJ 681 [CA]
For the appellant - LM Looi & Nadirah Zulkhanain; M/s Dennis Nik & Wong
For the respondent - Iskandar Ali Dewa & Roziaton Mohd Nordin; State Legal Advisors, Negeri Sembilan
PP v. Mohamed Danny Mohamed Jedi
Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA
(Criminal Law - Criminal Procedure - Penal Code - Section 130Q(1) - Sentencing - Appeal against) [2018] 5 CLJ 692 [CA]
For the appellant - Dhiya Syazwani Izyan Mohd Akhir; DPP
For the respondent - Arik Zakri Abdul Kadir; M/s The Chambers of Arik & Kamal
HIGH COURT
Independent Oil Tools Ltd v. Dato' Ramli Md Nor & Ors
Azizul Azmi Adnan J
(Company Law - Derivate action - Application for leave – Whether made in good faith) [2018] 5 CLJ 706 [HC]
For the applicant - Saranjit Singh & Dhiya Shukri; M/s Saranjit Singh
For the respondents - Shahabudin Shaik Alaudin & Rosnida Che Ibrahim; M/s Shahabudin & Rozima
Karen Young v. Ng Tia Ching
Hayatul Akmal Abdul Aziz JC
(Family Law - Application to vary terms in decree nisi) [2018] 5 CLJ 716 [HC]
For the petitioner wife - Teoh Chye Yi; M/s Raja, Darryl & Loh
For the petitioner husband - Sukhbeer Singh; M/s Sukhbeer & Assocs
MST Marketing Sdn Bhd v. Ketua Pengarah Kastam, Jabatan Kastam Diraja Malaysia
Kamaludin Md Said J
(Revenue Law - Goods and services tax - Claim for refund) [2018] 5 CLJ 729 [HC]
For the appellant - Jason Tan; M/s Lee Hishamuddin Allen & Gledhill
For the respondent - Haryati Ahmad; SFC
Nasser Ali Azayez Maktoum Al Sheraifi & Ors Affinity Heights Sdn Bhd
Mohd Nazlan Ghazali J
(Civil Procedure; Company Law - Winding up - Application to cross-examine deponent of affidavit - Whether made in good faith) [2018] 5 CLJ 751 [HC]
For the petitioners - Jeremy Khalif & Olivia Lee; M/s Nadzarin Kuok Puthucheary & Tan
For the respondent - Mohd Reza & RM Yeoh; M/s Mohd Imtiaz Choong & Partners
Tee Lee Yang lwn. PP
Mat Ghani Abdullah PK
(Prosedur Jenayah - Semakan - Sama ada perintah pengawasan sah) [2018] 5 CLJ 766 [HC]
Bagi pihak pemohon - Mak Kah Keong & Chuah Shyuen Chien; T/n KK Mak & Co
Bagi pihak responden - Noorfazlin Hamdan; TPR
SUBJECT INDEX
CIVIL PROCEDURE
Affidavit - Cross-examination of deponent of affidavit - Application for winding up under s. 218(1)(f) and (i) of Companies Act 1965 - Whether cross-examination in winding up context exceptional and rarely granted - Whether within discretion of court - Whether application made in good faith - Whether relevant issues for cross-examination identified - Whether application pre-mature and superfluous - Whether cross-examination would promote cause of justice - Whether application justified - Rules of Court 2012, O. 38 r. 2(2)
Nasser Ali Azayez Maktoum Al Sheraifi & Ors Affinity Heights Sdn Bhd
(Mohd Nazlan Ghazali J) [2018] 5 CLJ 751 [HC]
BANKRUPTCY
Notice - Setting aside - Judgment creditor obtained final judgment and commenced judgment debtor summons against judgment debtors - Whether judgment creditor entitled to commence bankruptcy proceeding - Making of order on judgment debtor summons pursuant to Debtors Act 1957 for satisfaction of original judgment by payment of instalments - Whether constitutes variation or modification of original judgment - Whether bankruptcy notice founded on original judgment invalidated - Whether bankruptcy notice a nullity
Mohd Kamal Omar v. United Overseas Bank (Malaysia) Bhd & Other Appeals
(Zulkefli Ahmad Makinudin PCA, Zainun Ali, Ramly Ali, Azahar Mohamed, Balia Yusof Wahi FCJJ) [2018] 5 CLJ 657 [FC]
COMPANY LAW
Derivate action - Leave to commence derivative action - Application for - Parties entered into joint venture agreement - Majority shareholder of joint venture company owed money to joint venture company - Application filed by minority shareholder to recover sums due on unpaid invoices from majority shareholder - Whether directors received any notice that minority shareholder/applicant applied for leave of court - Whether there were defects in notification - Whether application made in good faith - Companies Act 2016, ss. 347 & 348
Independent Oil Tools Ltd v. Dato' Ramli Md Nor & Ors
(Azizul Azmi Adnan J) [2018] 5 CLJ 706 [HC]
Winding up - Proceedings against company - Application under s. 218(1)(f) and (i) of Companies Act 1965 supported by affidavit - Application by company to cross-examine deponent of affidavit - Whether cross-examination in winding up context exceptional and rarely granted - Whether within discretion of court - Whether application made in good faith - Whether relevant issues for cross-examination identified - Whether application pre-mature and superfluous - Whether cross-examination would promote cause of justice - Whether application justified - Rules of Court 2012, O. 38 r. 2(2)
Nasser Ali Azayez Maktoum Al Sheraifi & Ors Affinity Heights Sdn Bhd
(Mohd Nazlan Ghazali J) [2018] 5 CLJ 751 [HC]
CONTRACT
Specific performance - Sale and purchase agreement - Sale and purchase of property - Two sets of sale and purchase agreements - Whether earlier sale and purchase agreement valid and enforceable - Whether subsequent sale and purchase agreement null and void - Whether High Court should order specific performance of earlier sale and purchase agreement - Whether specific performance appropriate
Ooi Siew Eng & Ors v. Link Ventures Sdn Bhd (In Liquidation) & Another Appeal
(Hamid Sultan Abu Backer, Badariah Sahamid, Mary Lim JJCA) [2018] 5 CLJ 668 [CA]
CRIMINAL LAW
Penal Code - Section 130Q(1) - Dealing with terrorist property - Accepting monies in personal bank account to be distributed to individuals involved in terrorist act - Sentencing - Four years imprisonment from date of arrest - Appeal by prosecution - Factors considered by High Court - Plea of guilt - Indirect participation - Whether severity of offence outweighed accused's plea of guilt - Whether sentence grossly inadequate - Whether sentence should be enhanced
PP v. Mohamed Danny Mohamed Jedi
(Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA) [2018] 5 CLJ 692 [CA]
CRIMINAL PROCEDURE
Sentence - Appeal against - Appeal by prosecution - Dealing with terrorist property - Accepting monies in personal bank account to be distributed to individuals involved in terrorist act - Four years imprisonment from date of arrest - Factors considered by High Court in imposing sentence - Plea of guilt - Indirect participation - Whether severity of offence outweighed accused's plea of guilt - Whether sentence grossly inadequate - Whether sentence should be enhanced - Penal Code, s. 130Q(1)
PP v. Mohamed Danny Mohamed Jedi
(Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA) [2018] 5 CLJ 692 [CA]
FAMILY LAW
Children - Maintenance - Application to vary terms in decree nisi - Whether decree nisi could be varied - Whether there were material changes in circumstances - Whether major expenses arose - Whether child proven to be dyslexic and needed to be enrolled in international school - Whether there was in depth psychological report to prove son's alleged condition - Whether financial difficulties that arose a result of self inflicted hardship - Whether qualified as special circumstances to vary decree nisi - Whether court could make order for maintenance that casts hardship on one party - Law Reform (Marriage and Divorce) Act 1976, s. 96
Karen Young v. Ng Tia Ching
(Hayatul Akmal Abdul Aziz JC) [2018] 5 CLJ 716 [HC]
JURISDICTION
Sessions Court - Prohibitory order - Prohibitory order issued in relation to immovable property - Whether Sessions Court has jurisdiction to issue prohibitory order - Whether jurisdiction limited by s. 69 of Subordinate Courts Act 1948 - Whether prohibitory order should have been obtained at High Court - Rules of Court 2012, O. 1 r. 4(2) & O. 47 r. 6(a)
Peh Wee Lee & Anor v. Pendaftar Hakmilik Negeri Sembilan & Ors
(Umi Kalthum Abdul Majid, Abdul Rahman Sebli, Zaleha Yusof JJCA) [2018] 5 CLJ 681 [CA]
REVENUE LAW
Goods and services tax - Refund - Claim for - Whether goods were under category of which special refund was applicable - Whether goods owned by applicant - Whether information in claim for special refund was misrepresented - Whether claim for special refund rejected - Whether decision to reject claim for refund tainted with illegality and irrationality - Goods and Services Tax Act 2014, ss. 81, 124, 190 & 191(3)
MST Marketing Sdn Bhd v. Ketua Pengarah Kastam, Jabatan Kastam Diraja Malaysia
(Kamaludin Md Said J) [2018] 5 CLJ 729 [HC]
WORDS & PHRASES
'court' - National Land Code, s. 334 - Whether High Court or Sessions Court - Use of small 'c' in s. 334 - Whether use of capital 'C' in s. 5 to interpret 'Court' meant High Court in Malaya - Whether court of competent jurisdiction to issue prohibitory order for purpose of s. 334 was High Court in Malaya - Whether Sessions Court lacked jurisdiction to issue prohibitory order
Peh Wee Lee & Anor v. Pendaftar Hakmilik Negeri Sembilan & Ors
(Umi Kalthum Abdul Majid, Abdul Rahman Sebli, Zaleha Yusof JJCA) [2018] 5 CLJ 681 [CA]
INDEKS PERKARA
PROSEDUR JENAYAH
Semakan - Semakan terhadap keputusan Mahkamah Majistret - Pertuduhan memasukkan dadah berbahaya dalam diri sendiri - Pengakuan bersalah - Hukuman denda dan pengawasan - Kecacatan dalam prosiding dan perintah pengawasan - Sama ada perintah pengawasan sah dan boleh dikuatkuasakan - Sama ada sabitan dan hukuman selamat - Akta Dadah Berbahaya 1952, ss. 15(1)(a) & 38B - Kanun Tatacara Jenayah, ss. 173 & 323
Tee Lee Yang lwn. PP
(Mat Ghani Abdullah PK) [2018] 5 CLJ 766 [HC]
LNS Article(s)
THE SUPREMACY OF THE INDIAN ARBITRATION ACT 2015:Is there a need for disciplinary mechanism?* [Read excerpt]
JUSTICE DATUK DR. HAJI HAMID SULTAN BIN ABU BACKER** [2018] 1 LNS(A) liiHARMONY IN DISHARMONY: A STUDY ON JUDICIAL TREATMENT IN MALAYSIAN CASESOF CONFLICT PERTAINING TO METHODS/MODES OF DISPUTE RESOLUTION [Read excerpt]
EDWARD KURUVILLA* [2018] 1 LNS(A) liLAW AS A MEANS OF SERVING JUSTICE IN NIGERIA [Read excerpt]
HAKEEM IJAIYA*HAKEEMAT IJAIYA** [2018] 1 LNS(A) l
Principal Acts
Number | Title | In force from | Repealing |
ACT 803 | Anti-Fake News Act 2018 | 11 April 2018 [PU(B) 174/2018] | - |
ACT 802 | Private Aged Healthcare Facilities and Services Act 2018 | Not Yet In Force | - |
ACT 801 | Finance (No. 2) Act 2017 | As provided in the Act except s 20 - 23; 1 January 2018 [PU(B) 610/2017] - s 20, 21 and 23; 1 October 2018 [PU(B) 610/2017] - s 22 | - |
ACT 800 | Employment Insurance System Act 2017 | 1 January 2018 [PU(B) 606/2017] | - |
ACT 799 | Malaysian Border Security Agency Act 2017 | 29 December 2017 [PU(B) 595/2017] | - |
Amending Acts
Number | Title | In force from | Principal/Amending Act No |
ACT A1570 | Sports Development (Amendment) Act 2018 | Not Yet In Force | ACT 576 |
ACT A1569 | Arbitration (Amendment) (No. 2) Act 2018 | 8 May 2018 [PU(B) 265/2018] | ACT 646 |
ACT A1568 | Fire Services (Amendment) Act 2018 | Not Yet In Force | ACT 341 |
ACT A1567 | Malaysian Anti-Corruption Commission (Amendment) Act 2018 | Not Yet In Force | ACT 694 |
ACT A1566 | Limitation (Amendment) Act 2018 | Not Yet In Force | ACT 254 |
PU(A)
Number | Title | Date of Publication | In force from | Principal/ Amending Act No |
PU(A) 137/2018 | National Speed Limit (Temporary Cessation) (No. 2) Order 2018 | 7 June 2018 | 8 June 2018 to 22 June 2018 | ACT 333 |
PU(A) 136/2018 | Local Speed Limit (Federal Roads) (Specified Time Prohibition) (No. 2) Order 2018 | 7 June 2018 | 8 June 2018 to 22 June 2018 | ACT 333 |
PU(A) 135/2018 | Price Control and Anti-Profiteering (Price Marking of Price-Controlled Goods) (No. 2) Order 2018 | 7 June 2018 | 8 June 2018 to 22 June 2018 | ACT 723 |
PU(A) 134/2018 | Price Control and Anti-Profiteering (Determination of Maximum Price) (No. 2) Order 2018 | 7 June 2018 | 8 June 2018 to 22 June 2018 | ACT 723 |
PU(A) 132/2018 | Control of Supplies (Controlled Articles) (No. 3) Order 2018 | 7 June 2018 | 10 June 2018 | ACT 122 |
PU(B)
Legislation Alert
Updated
Act/Principal No. | Title | Amended by | In force from | Section amended |
PU(A) 382/1999 | Valuation and Property Services Rules 1999 | PU(A) 129/2018 | 2 June 2018 | Fourth Schedule, Fifth Schedule and Sixth Schedule |
PU(A) 382/1999 | Valuation and Property Services Rules 1999 | PU(A) 128/2018 | 2 June 2018 | Second Schedule |
PU(A) 382/1999 | Valuation and Property Services Rules 1999 | PU(A) 127/2018 | 2 June 2018 | Rule 5; First and Second Schedules |
PU(A) 205/2012 | Rules of Court 2012 | PU(A) 126/2018 | 1 June 2018 | Appendix B1 and Appendix B2 |
PU(A) 184/2014 | Goods and Services Tax (Rate of Tax) Order 2014 | PU(A) 118/2018 | 1 June 2018 | Paragraph 2 |
Revoked
Act/Principal No. | Title | Revoked by | In force from |
PU(A) 349/2016 | Price Control and Anti-Profiteering (Mechanism to Determine Unreasonably High Profit For Goods) Regulations 2016 | PU(A) 130/2018 | 6 June 2018 |
PU(A) 184/2013 | Ministers of the Federal Government (No. 2) Order 2013 | PU(A) 125/2018 | 10 May 2018 |
PU(A) 187/2014 | Goods and Services Tax (Imposition of Tax For Supplies in Respect of Designated Areas) Order 2014 | PU(A) 123/2018 | 1 June 2018 |
PU(A) 185/2014 | Goods and Services Tax (Application to Government) Order 2014 | PU(A) 122/2018 | 1 June 2018 |
PU(A) 373/2016 | Goods and Services Tax (Imposition of Tax For Supplies in Respect of Free Zones) Order 2016 | PU(A) 121/2018 | 1 June 2018 |