Back to Top

Issue #46/2018
15 November 2018

To get the most out of this law bulletin and have full access to judgments and other materials, subscribe to CLJLaw today.

Feel free to forward this bulletin to your colleagues. Sign-up to receive this bulletin directly via email.

New This Week

  1. Case(s) of the Week

    1. PACIFIC & ORIENT INSURANCE CO BHD v. HAMEED JAGUBAR SYED AHMAD [2018] 9 CLJ 691

  2. Appeal Update

    1. Appeal Update

  3. Latest Cases

    1. Legal Network Series

    2. CLJ 2018 Volume 9 (Part 6)

  4. Articles

    1. LNS Article(s)

  5. Legislation Highlights

    1. Principal Acts

    2. Amending Acts

    3. PU(A)

    4. PU(B)

    5. Legislation Alert

CASE(S) OF THE WEEK

PACIFIC & ORIENT INSURANCE CO BHD v. HAMEED JAGUBAR SYED AHMAD [2018] 9 CLJ 691
FEDERAL COURT, PUTRAJAYA
ZULKEFLI AHMAD MAKINUDIN PCA, RICHARD MALANJUM CJ (SABAH & SARAWAK), HASAN LAH FCJ, AZAHAR MOHAMED FCJ, AZIAH ALI FCJ
[CIVIL APPEAL NO: 02(f)-137-11-2017(P)]
24 SEPTEMBER 2018

INSURANCE: Policy – Construction of policy – Motorcycle accident – Motorcyclist bought insurance policy 12 hours after accident occurred – Whether insurer liable for accident which occurred prior to issuance of insurance policy – Failure of motorcyclist to disclose accident had already occurred at time policy was issued – Whether breach of s. 150(1) of Insurance Act 1996 – Whether assumption of risk commences from time of payment of premium – Insurance Act 1996, s. 141 – Insurance Regulations 1996, regs. 63 & 64

INSURANCE: Policy – Construction of – Motorcycle accident – Motorcyclist bought insurance policy 12 hours after accident occurred – Whether insurer liable for accident which occurred prior to issuance of insurance policy – Cover note – Whether policy includes cover note – Whether insurance policy took effect from date of cover or from time of issuance of cover – Policy mentioned date and time of issue in cover note – Whether a special contract – Insurance Act 1996, s. 141 – Insurance Regulations 1996, regs. 63 & 64


APPEAL UPDATE  
  1. Echefula Obasi lwn. PP [2018] 1 LNS 247 (CA) affirming the High Court case of PP lwn. Echefula Obasi [Kes Tangkap No: 45A-210-12/2013]

  2. PP v. Muniandy Ramakrishnan & Yang Lain Dan Satu Lagi Rayuan [2018] 1 LNS 508 (CA) affirming the High Court case of PP v. Muniandy Ramakrishnan & Yang Lain [Criminal Trial No: 45C-07-02/2013, 45C-30-04/2013, 45C-40-06/2013, 45ORS-08-03-2013 and 45-02-02/2014]

LATEST CASES

Legal Network Series

[2018] 1 LNS 88

WARMAL WIL HEAVY DUTY PUMPS SDN BHD v. PUMP MATRIX ENGINEERING SDN BHD

TORT: Passing off - Goodwill in business - Passing off trade mark and corporate name - Plaintiff an exclusive manufacturing licensee and sole agent for 'WARMAL' pumps - Defendant used 'WALMAR' mark on its pumps - Whether plaintiff enjoyed goodwill in business in respect of WARMAL mark - Whether plaintiff had locus standi to commence action for passing off - Whether defendant used WALMAR mark on its pumps in such a manner which caused likelihood of deception and confusion - Whether there was likelihood of damage caused by defendant's misrepresentation of plaintiff's goodwill - Whether a tortfeasor can rely on a disclaimer as a defence in a claim based on the tort of passing off

TORT: Unlawful interference - Business - Plaintiff an exclusive manufacturing licensee and sole agent for 'WARMAL' pumps - Defendant used 'WALMAR' mark on its pumps - Whether a tortfeasor can rely on a disclaimer as a defence in a claim based on the tort of unlawful interference

INTELLECTUAL PROPERTY: Trade marks - Protection of well-known trade marks - Injunctive relief - 'WARMAL' marks - Whether WARMAL mark is a well-known trade mark - Whether plaintiff was entitled to injunctive relief - Trade Marks Act 1976, s. 70B

 For the plaintiff - Ng Yueng May & Boo Min Lee; M/s Wong Jin Nee & Teo
 For the defendant - Abdul Qadir Sirty-Yus-Saqti Mohd Aros & Nursyafiqah Zamani; M/s A Q Saqti & Associates

[2018] 1 LNS 136

MRA INTERNATIONAL SDN BHD v. SPC DIATECH, LLC

CIVIL PROCEDURE: Injunction - Setting aside - Ex parte interim injunction - Mandatory interlocutory injunction - Disclosure of material facts - Whether there was disclosure of all material and relevant facts at ex parte hearing for court's consideration - Whether non-disclosure of material facts on grounds that those facts are non-issues was an excuse - Whether there were special circumstances that necessitated a mandatory injunction - Whether ex parte injunction ought to be granted

CIVIL PROCEDURE: Injunction - Setting aside - Principles and procedures - Setting aside of ex parte injunction after its expiry - Whether there was a need to set aside ex parte injunction which had expired

CIVIL PROCEDURE: Injunction - Interlocutory injunction - Action premised on defamation - Whether plaintiff had proved all necessary elements for court to grant an interlocutory injunction - Whether principles in the American Cyanamid case applicable to defamation actions

 For the plaintiff - Manjit Kaur Gill & Keeshantini Baskeran; M/s Manjit Lavinder & Co
 For the defendant - Cindy Goh, Keong Ming Wai and Heidi Lim; M/s Cheang & Ariff

[2017] 1 LNS 695

MATHANARUBAN THINA KARAN lwn. PP

PROSEDUR JENAYAH: Rayuan - Rayuan terhadap hukuman - Kesalahan merompak - Hukuman penjara 8 tahun dari tarikh tangkap dan 3 sebatan - Pengakuan bersalah - Kesalahan pertama - Sama ada hukuman yang telah dijatuhkan adalah setimpal dan mencukupi - Sama ada hakim bicara telah terkhilaf apabila memberi pertimbangan yang utama kepada kepentingan awam berbanding dengan kepentingan tertuduh - Sama ada kesalahan yang dilakukan tertuduh adalah serius - Sama ada hukuman berbentuk deteren perlu dikenakan bagi tujuan melindungi kepentingan masyarakat - Sama ada hakim bicara terkhilaf apabila tidak memberi penekanan yang berlebihan kepada mitigasi

PROSEDUR JENAYAH: Hukuman - Mitigasi - Mabuk - Kesalahan merompak - Sama ada mabuk merupakan faktor peringanan hukuman

 Bagi pihak perayu/tertuduh - Muhammad Zul Hafiz Mohamad Sabri; Wakil YBGK
 Bagi pihak responden/pendakwaan - Siti Hajar Mustaffa, Timbalan Pendakwa Raya

[2017] 1 LNS 698

CHONG KON HEE & SATU LAGI lwn. B JAGANATH BALAKRISHNAN

GANTI RUGI: Rayuan - Kuantum - Ganti rugi am - Kehilangan pendapatan - Hakim bicara mengawadkan kehilangan pendapatan kepada responden sebagai pengurus pusat tuisyen untuk 12 bulan - Responden hanya mengemukakan sijil cuti sakit selama 4 bulan sahaja - Laporan perubatan mengesahkan responden mengalami kecacatan yang serius akibat kecederaan - Sama ada sijil cuti sakit selama 4 bulan sudah cukup untuk membuktikan responden memang mengalami kecederaan yang serius akibat daripada kemalangan - Sama ada keterangan responden bahawa beliau tidak dapat bekerja untuk 12 bulan boleh diterima

GANTI RUGI: Rayuan - Kuantum - Ganti rugi am - Kehilangan keupayaan pendapatan - Kecederaan dan keilatan yang serius - Sebahagian besar pendapatan responden adalah melalui perniagaan-perniagaan - Kerja-kerja yang memerlukan fizikal yang sihat - Sama ada responden berupaya untuk menjalankan kerja-kerja secara tersendiri - Sama ada responden terpaksa menggaji pekerja lain untuk menjalankan kerja-kerja - Sama ada terdapat pengurangan kepada pendapatan responden - Sama ada awad yang diberikan adalah betul mengikut s. 28A Akta Undang-Undang Sivil 1956

 Bagi pihak perayu/defendan-defendan - G Shanmuka Thasan; T/n Khoo & Sidhu
 Bagi pihak responden/plaintif - Inderpal Singh; T/n Saleem Gill & Partners

[2017] 1 LNS 927

SAIMI MAHAT lwn. CIMB BANK BERHAD & SATU LAGI

UNDANG-UNDANG TANAH: Gadaian - Kesahihan - Gadaian pihak ketiga untuk faedah bukan orang Melayu - Pertikaian berkenaan status CIMB Bank Bhd ('CIMB Bank') dalam menerima gadaian - Sama ada gadaian pihak ketiga untuk faedah bukan orang Melayu bercanggah dengan peruntukan s. 5A (i) Enakmen 1353 - Sama ada hak dan kepentingan atas tanah masih kekal kepada pemilik berdaftar yang asal - Sama ada CIMB Bank disenaraikan dalam Jadual C, Enakmen 1353 - Sama ada Jadual C, Enakmen 1353 membenarkan CIMB Bank menerima gadaian daripada pemilik berdaftar yang asal - Sama ada gadaian pihak ketiga adalah sah dan boleh dikuatkuasakan oleh CIMB Bank mengikut peruntukan Kanun Tanah Negara 1965

 Bagi pihak perayu/plaintif - YK Loo; T/n YK Loo & Co
 Bagi pihak responden pertama/defendan pertama - Jamamaludin Harun; T/n Syarikat Lim Kiam Hoon
 Bagi pihak responden kedua/defendan pertama - Aliza Jamaluddin, Penolong Penasihat Undang-Undang; Pejabat Penasihat Undang-Undang Negeri Perlis

 


CLJ 2018 Volume 9 (Part 6)

FEDERAL COURT

Pacific & Orient Insurance Co Bhd v. Hameed Jagubar Syed Ahmad
Zulkefli Ahmad Makinudin PCA, Richard Malanjum CJ (Sabah & Sarawak), Hasan Lah, Azahar Mohamed, Aziah Ali FCJJ
(Insurance - Construction of policy - Whether insurer liable for accident which occurred prior to issuance of insurance policy) [2018] 9 CLJ 691 [FC]

 For the appellant - R Kamalanathan, Vinod Kamalanathan & Harjinder Singh; M/s Vinod Kamalanathan & Assocs
 For the respondent - Dev Kumaraendran, Harbans Singh, Dalgit Singh & Muhammad Hisham Segaran; M/s Kumar & Co 

COURT OF APPEAL

PP v. Ng Wing Fau & Ors
Mohd Zawawi Salleh, Zakaria Sam, Ab Karim Ab Jalil JJCA
(Criminal Procedure - Appeal - Motion for reinstatement - Application to relist appeals that had been struck off - Whether court functus officio) [2018] 9 CLJ 707 [CA]

 For the prosecution - Kwan Li Sa; DPP
 For the respondents - JR Ravendren; M/s JR Ravendren & Assocs 

PP v. Siti Nurhidayah
Tengku Maimun Tuan Mat, Yaacob Md Sam, Rhodzariah Bujang JJCA
(Criminal Procedure - Appeal against acquittal and discharge - Defence of innocent carrier - Whether raised reasonable doubts against prosecution's case) [2018] 9 CLJ 720 [CA]

 For the appellant - Jasmee Hameeza Jaafar; DPP
 For the respondent - Choong Kak Sen & Selvi Sandrasegaram; M/s Gooi & Azura 

Vigneswaran Rajamanikam v. PP & Another Appeal
Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA
(Criminal Procedure; Evidence - Failure to tender statements under s. 112 of Criminal Procedure Code - Adverse inference - Non-calling of material witness - Whether there was gap in prosecution's case) [2018] 9 CLJ 730 [CA]

 For  the  appellants -  Hisyam Teh Poh Teik; M/s Teh Poh Teik & Co
N Sivanathan; M/s Sivananthan
Afifuddin Ahmad Hafifi; M/s Salehuddin Saidin & Assocs
 For the respondent -  Kwan Li Sa; DPP 
 

HIGH COURT

Jegatheson Subramaniam & Satu Lagi lwn. Fithril Hakim Ab Jalil (Dalam Kapasitinya Sebagai Timbalan Pendakwa Raya Johor) & Kes Yang Lain
Mat Ghani Abdullah PK
(Prosedur Jenayah; Bidang Kuasa - Penghinaan mahkamah - Pembelaan - Sama ada pertuduhan dibuktikan melampaui keraguan munasabah - Sama ada Mahkamah Tinggi boleh menyemak semula keputusan sendiri) [2018] 9 CLJ 748 [HC]

(Permohonan Jenayah No: JA-44-54-2017)
 Bagi pihak pemohon - P Taneswaran, James Joshua; T/n Thomazios, Tanes, Khoo & Paulraj
 Bagi pihak responden - Roslan Mat Nor & Muhamad Taufik Saberi; TTPR

(Permohonan Jenayah No: JA-44-(69&70)-07-2017)
 Bagi pihak pemohon - Roslan Mat Nor & Muhamad Taufik Saberi; TTPR
 Bagi pihak responden - P Taneswaran, James Joshua; T/n Thomazios, Tanes, Khoo & Paulraj 

Jimmy Seah Thian Heng & Ors v. PP & Other Applications
Collin Lawrence Sequerah J
(Criminal Procedure; Statutory Interpretation - Bail - Granting of - Section 13 - Security Offences (Special Measures) Act 2012 - Literal interpretation) [2018] 9 CLJ 769 [HC]

(Criminal Application No: JA-44-39-04-2018)
 For the applicant - Mohd Daud Ismail & Mohd Zamri Mohd Idrus; M/s Daud & Co
 For the respondent - Roslan Mat Nor & Suhaila Shafi'uddin; DPPs

(Criminal Application No: JA-44-44-05-2018)
 For the applicant - Freda Josephine Gonzales; M/s Freda Sabapathy & Co
 For the respondent - Roslan Mat Nor & Suhaila Shafi'uddin; DPPs

(Criminal Application No: JA-44-48-06-2018)
 For the applicant - Ahmad Ishrakh Saad; M/s Ishrakh Saad & Co
 For the respondent - Roslan Mat Nor & Suhaila Shafi'uddin; DPPs

(Criminal Application No: JA-44-51-07-2018)
 For the applicant - Muhammad Shafee Abdullah, Muhammad Farhan Shafee & Wee Yeong Kang; M/s Shafee & Co
 For the respondent - Roslan Mat Nor & Suhaila Shafi'uddin; DPPs

(Criminal Application No: JA-44-56-08-2018)
 For the applicant - Freda Josephine Gonzales; M/s Freda Sabapathy & Co
 For the respondent - Roslan Mat Nor & Suhaila Shafi'uddin; DPPs 

Teratai Sanjung Holdings (M) Sdn Bhd v. Lembaga Pemasaran Pertanian Persekutuan
Faizah Jamaludin JC
(Contract - Agreement - Whether supply agreement validly executed - Whether agreement binding and enforceable) [2018] 9 CLJ 798 [HC]

 For the plaintiff - Karlos Israphil Bendlin & Jowe Ninoy Almeida; M/s Amin Karlos
 For the defendant - Yusman Che Aman, Md Ridzuan Othman & Zorah Jan Newaz; M/s ZJ Newaz & Co 

SUBJECT INDEX

CONTRACT

Agreement - Validity - Supply agreement entered into between seller and buyer - Supply agreement signed for and on behalf of Lembaga Pemasaran Pertanian Persekutuan ('FAMA') by an operations director ('ZAA') - Whether ZAA executed supply agreement in excess of authority - Whether there was breach of FAMA's internal procedures - Whether ZAA had actual or apparent/ostensible authority to execute supply agreement on behalf of FAMA - Seller's failure to make inquiries - Whether seller, as outsider to FAMA, could rely on indoor management rule and assume ZAA authorised to act on FAMA's behalf - Whether supply agreement validly executed - Whether supply agreement binding and enforceable
Teratai Sanjung Holdings (M) Sdn Bhd v. Lembaga Pemasaran Pertanian Persekutuan
(Faizah Jamaludin JC) [2018] 9 CLJ 798 [HC]

CRIMINAL PROCEDURE

Appeal - Appeal against acquittal and discharge - Appeal by prosecution - Accused person charged for trafficking in dangerous drugs - Drugs found concealed when bag scanned at airport - Accused acquitted and discharged - Defence of innocent carrier - Whether defence probable - Whether raised reasonable doubts against prosecution's case - Dangerous Drugs Act 1952, s. 39B(1)(a)
PP v. Siti Nurhidayah
(Tengku Maimun Tuan Mat, Yaacob Md Sam, Rhodzariah Bujang JJCA) [2018] 9 CLJ 720 [CA]

Appeal - Appeal against conviction and sentence - Accused persons convicted for trafficking in and being in possession of dangerous drugs and poisons - Accused persons sentenced to death - Whether ingredients of charge proved - Whether prima facie case established - Whether defence probable - Whether there was gap in prosecution's case - Dangerous Drugs Act 1952, ss. 12, 39A & 39B(1)(a) - Poisons Act 1952, s. 30(3) - Penal Code, s. 34
Vigneswaran Rajamanikam v. PP & Another Appeal
(Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA) [2018] 9 CLJ 730 [CA]

Appeal - Motion for reinstatement - Application to relist appeals which were earlier struck off - Preliminary objection - Whether Public Prosecutor had no right of appeal from order of High Court - Whether order of High Court dismissing application to relist appeals an interlocutory decision - Whether dismissal of notice of motion possessed element of finality - Whether decision appealable - Whether preliminary objection dismissed
PP v. Ng Wing Fau & Ors
(Mohd Zawawi Salleh, Zakaria Sam, Ab Karim Ab Jalil JJCA) [2018] 9 CLJ 707 [CA]

Appeal - Motion for reinstatement - Application to relist appeals which were earlier struck off - Whether appeals struck off merely by reason of non-appearance of respondent without consideration of entire evidence - Whether court functus officio - Criminal Procedure Code, s. 278
PP v. Ng Wing Fau & Ors
(Mohd Zawawi Salleh, Zakaria Sam, Ab Karim Ab Jalil JJCA) [2018] 9 CLJ 707 [CA]

Bail - Granting of - Application for offence falling under First Schedule to Security Offences (Special Measures) Act 2012 ('SOSMA') - Whether bail can only be granted if Public Prosecutor first applies for electronic monitoring device to be attached to person seeking bail - Whether court vested with discretion to grant bail - Whether applicants fell under category of persons under s. 13(2) of SOSMA - Whether applicants granted bail
Jimmy Seah Thian Heng & Ors v. PP & Other Applications
(Collin Lawrence Sequerah J) [2018] 9 CLJ 769 [HC]

Witness - Statement - Accused persons charged for trafficking in and being in possession of dangerous drugs and poisons - Drugs found inside house - Failure to tender statements under s. 112 of Criminal Procedure Code - Whether created gap in prosecution's case - Whether detrimental to prosecution's case - Whether s. 114(g) of Evidence Act 1950 ought to be invoked against prosecution
Vigneswaran Rajamanikam v. PP & Another Appeal
(Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA) [2018] 9 CLJ 730 [CA]

EVIDENCE

Adverse inference - Non-calling of material witness - Accused persons charged for trafficking in and being in possession of dangerous drugs and poisons - Drugs found inside house - Failure of prosecution to call owner and other occupants of house - Failure to tender statement under s. 112 of Criminal Procedure Code - Whether created gap in prosecution's case - Whether detrimental to prosecution's case - Whether adverse inference ought to be invoked against prosecution - Evidence Act 1950, s. 114(g)
Vigneswaran Rajamanikam v. PP & Another Appeal
(Mohd Zawawi Salleh, Ahmadi Asnawi, Kamardin Hashim JJCA) [2018] 9 CLJ 730 [CA]

INSURANCE

Policy - Construction of - Motorcycle accident - Motorcyclist bought insurance policy 12 hours after accident occurred - Whether insurer liable for accident which occurred prior to issuance of insurance policy - Cover note - Whether policy includes cover note - Whether insurance policy took effect from date of cover or from time of issuance of cover - Policy mentioned date and time of issue in cover note - Whether a special contract - Insurance Act 1996, s. 141 - Insurance Regulations 1996, regs. 63 & 64
Pacific & Orient Insurance Co Bhd v. Hameed Jagubar Syed Ahmad
(Zulkefli Ahmad Makinudin PCA, Richard Malanjum CJ (Sabah & Sarawak), Hasan Lah, Azahar Mohamed, Aziah Ali FCJJ) [2018] 9 CLJ 691 [FC]

Policy - Construction of policy - Motorcycle accident - Motorcyclist bought insurance policy 12 hours after accident occurred - Whether insurer liable for accident which occurred prior to issuance of insurance policy - Failure of motorcyclist to disclose accident had already occurred at time policy was issued - Whether breach of s. 150(1) of Insurance Act 1996 - Whether assumption of risk commences from time of payment of premium - Insurance Act 1996, s. 141 - Insurance Regulations 1996, regs. 63 & 64
Pacific & Orient Insurance Co Bhd v. Hameed Jagubar Syed Ahmad
(Zulkefli Ahmad Makinudin PCA, Richard Malanjum CJ (Sabah & Sarawak), Hasan Lah, Azahar Mohamed, Aziah Ali FCJJ) [2018] 9 CLJ 691 [FC]

STATUTORY INTERPRETATION

Security Offences (Special Measures) Act 2012 ('SOSMA') - Section 13 - Literal interpretation - Whether connotes that unless prosecution applies for electronic monitoring device to be attached to person seeking bail, there is no discretion for court to grant bail - Whether literal interpretation results in absurdity - Whether provision to be construed so as to retain discretion of court to grant bail - Whether courts vested with discretion to grant bail to classes of persons under s. 13(2) of SOSMA
Jimmy Seah Thian Heng & Ors v. PP & Other Applications
(Collin Lawrence Sequerah J) [2018] 9 CLJ 769 [HC]

INDEKS PERKARA

BIDANG KUASA

Mahkamah Tinggi - Doktrin bidang kuasa sedia ada - Sama ada bidang kuasa sedia ada Mahkamah Tinggi terhad untuk menyemak semula prosiding jenayah dan perkara-perkara dari mahkamah rendah - Sama ada Mahkamah Tinggi boleh menyemak semula keputusan sendiri - Sama ada mahkamah mempunyai kuasa sedia ada mengelak kelewatan atau perbicaraan tertunda - Akta Mahkamah Kehakiman 1964, ss. 3, 25 & 31 - Kanun Tatacara Jenayah, ss. 4, 5, 323, 324, 325, 326 & 327
Jegatheson Subramaniam & Satu Lagi lwn. Fithril Hakim Ab Jalil (Dalam Kapasitinya Sebagai Timbalan Pendakwa Raya Johor) & Kes Yang Lain
(Mat Ghani Abdullah PK) [2018] 9 CLJ 748 [CA]

PROSEDUR JENAYAH

Penghinaan mahkamah - Pembelaan - Mahkamah membenarkan permohonan perintah pengkomitan terhadap Timbalan Pendakwa Raya ('TPR') - Notis tunjuk sebab - Alasan-alasan kegagalan mematuhi arahan mahkamah - Sama ada terdapat salah faham dalam arahan mahkamah - Sama ada TPR ingkar arahan mahkamah atas arahan ketua - Sama ada TPR bertindak secara cuai, sengaja atau dengan niat jahat - Sama ada pihak-pihak diprejudiskan atau mengalami kemudaratan - Sama ada pertuduhan penghinaan mahkamah dibuktikan melampaui keraguan munasabah
Jegatheson Subramaniam & Satu Lagi lwn. Fithril Hakim Ab Jalil (Dalam Kapasitinya Sebagai Timbalan Pendakwa Raya Johor) & Kes Yang Lain
(Mat Ghani Abdullah PK) [2018] 9 CLJ 748 [CA]


ARTICLES

LNS Article(s)

  1. INLAND REVENUE BOARD ISSUES UPDATED TAX INVESTIGATION FRAMEWORK IN 2018* [Read excerpt]
    SHARON LAU FOONG YEE [2018] 1 LNS(A) cxx

  2. [2018] 1 LNS(A) cxx
    logo
    MALAYSIA

    INLAND REVENUE BOARD ISSUES UPDATED TAX INVESTIGATION FRAMEWORK IN 2018*

    SHARON LAU FOONG YEE

    IN THIS ARTICLE, SHARON LAU FOONG YEE HIGHLIGHTS THE KEY CHANGES IN THE TAX INVESTIGATION FRAMEWORK 2018. 

    INTRODUCTION

    "Tax investigation" entails an examination of a taxpayer's business books, records and documents as well as his personal documents to ensure that the correct amount of income is reported and tax is calculated as well as paid by the taxpayer. The revised Tax Investigation Framework ("2018 Framework") issued by the Malaysian Inland Revenue Board ("Revenue") took effect from 15 May 2018 and replaced the Tax Investigation Framework issued in 2013 ("2013 Framework").

    . . .

    * Published with kind permission of M/s Shearn Delamore & Co.


    Please subscribe to cljlaw or login for the full article.
  3. TRANSPARENCY OF JUDICIAL PROCEEDINGS: A JUSTIFICATION* [Read excerpt]
    ILHAM RAMLI [2018] 1 LNS(A) cxxi

  4. [2018] 1 LNS(A) cxxi
    logo
    MALAYSIA

    TRANSPARENCY OF JUDICIAL PROCEEDINGS: A JUSTIFICATION*

    ILHAM RAMLI

    Open proceedings have become a distinct hallmark of the judicial process. The basis of such phenomenon has been encapsulated in modern terms as a demand of the open justice principle. The principle signifies that members of the public have free access to courts and are entitled to attend and observe any hearing. The principle of open justice does not only allow members of the public to have access to trial but it extends to include the right to report the proceedings. The public in general and the press in particular may freely discuss and publish accounts of court proceedings, hearings and decisions unless the court has ordered otherwise in appropriate circumstances. The commitment to open justice is unique for it is not observed in non-judicial process of disputes settlement.

    . . .

    * Published with kind permission of the International Institute of Advanced Islamic Studies (IAIS) Malaysia. (www.iais.org.my).


    Please subscribe to cljlaw or login for the full article.
  5. MINISTERIAL RESPONSIBILITY IN THE UK AND MALAYSIA: FACT OR FICTION [Read excerpt]
    Jaganraj Ramachandran* Dr Saravanabavan Mathialagan** [2018] 1 LNS(A) cxxii

  6. [2018] 1 LNS(A) cxxii
    logo
    MALAYSIA

    MINISTERIAL RESPONSIBILITY IN THE UK AND MALAYSIA: FACT OR FICTION

    Jaganraj Ramachandran*
    Dr Saravanabavan Mathialagan**

    ABSTRACT

    This paper entails the discussion on ministerial responsibility and its enforcement in the Malaysian and UK context. The Governmental Executives must be held accountable to Parliament. The people are represented by the Ministers and hence, Ministers must remain accountable to Parliament, and through it, to the people. The Doctrine may be an imperfect tool for enforcing responsibility in governments but it is not insignificant. This paper will explore the effectiveness of Ministerial Responsibility in the UK and Malaysia by examining examples of the doctrine being upheld. This paper will also take into account recent developments in relation to Brexit and the 1MDB scandal in Malaysia.

    . . .

    * LL.B (Hons) (London), LL.M (Malaya). Lecturer, Department of Law, Brickfields Asia College.

    ** LL.B (Hons) (Cardiff), LL.M (Malaya), Ph.D (UUM). Advocate & Solicitor (Malaya), Barrister at Law (Lincolns Inn).


    Please subscribe to cljlaw or login for the full article.
  7. THE WEINSTEIN FACTOR*
    Where does the legal profession stand?
    [Read excerpt]
    PRUE BINDON [2018] 1 LNS(A) cxix

  8. [2018] 1 LNS(A) cxix
    logo
    AUSTRALIA

    THE WEINSTEIN FACTOR*
    Where does the legal profession stand?


    PRUE BINDON

    Where does the legal profession stand?

    As the fallout from the allegations against Harvey Weinstein are felt across the world in the form of the #MeToo and Time's Up movement, we must now ask the question: where does our profession stand?

    Whether or not there will be reckonings of a Weinstein proportion in the legal profession, it is important for lawyers to make a concerted effort now to address, and redress, sexual harassment in our own backyard.

    For an industry which demands the highest standards of ethical conduct of its members, we should hardly expect anything less.

    . . .

    * Published with kind permission of the Law Society of the Australian Capital Territory. See Ethos No. 247 March 2018.


    Please subscribe to cljlaw or login for the full article.
LEGISLATION HIGHLIGHTS

Principal Acts

Number Title In force from Repealing
ACT 810 Subang Golf Course Corporation Act 1968 (Revised 2018) 12 November 2018 pursuant to paragraph 6(1)(xxiii) of the Revision of Laws Act 1968 [Act 1]; Revised up to 1 November 2018; First enacted in 1968 as Act of Parliament No 26 of 1968; First Revision - 1993 (Act 509 wef 8 October 1993) -
ACT 809 Pool Betting Act 1967 (Revised 2018) 12 November 2018 pursuant to paragraph 6(1)(xxiii) of the Revision of Laws Act 1968 [Act 1]; Revised up to 1 November 2018; First enacted in 1967 as Act of Parliament No 72 of 1967; First Revision - 1989 (Act 384 wef 21 September 1989) -
ACT 808 National Anthem Act 1968 (Revised 2018) 1 November 2018 pursuant to paragraph 6(1)(xxiii) of the Revision of Laws Act 1968 [Act 1]; Revised up to 15 October 2018; First enacted in 1968 as Act of Parliament No 20 of 1968; First Revision - 1989 (Act 390 wef 19 October 1989) -
ACT 807 Service Tax Act 2018 1 September 2018 [PU(B) 508/2018] -
ACT 806 Sales Tax Act 2018 1 September 2018 [PU(B) 506/2018] -

Amending Acts

Number Title In force from Principal/Amending Act No
ACT A1573 Supply (Reallocation of Appropriated Expenditure) Act 2018 2 July 2018  
ACT A1572 Free Zones (Amendment) Act 2018 1 September 2018 [PU(B) 512/2018] ACT 438
ACT A1571 Customs (Amendment) Act 2018 1 September 2018 [PU(B) 511/2018] ACT 235
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

PU(A)

Number Title Date of Publication In force from Principal/ Amending Act No
PU(A) 291/2018 Food (Amendment) Regulations 2018 12 November 2018 30 September 2020 PU(A) 437/1985
PU(A) 290/2018 Loans Guarantee (Bodies Corporate) (Remission of Tax and Stamp Duty) (No. 5) 2018 (Amendment) Order 2018 9 November 2018 19 October 2018 PU(A) 266/2018
PU(A) 289/2018 Customs (Provisional Anti-Dumping Duties) Order 2018 8 November 2018 8 November 2018 to 7 March 2019 ACT 504; ACT 235
PU(A) 288/2018 Registration of Pharmacists (Amendment of First Schedule) (No. 2) Order 2018 7 November 2018 8 November 2018 ACT 371
PU(A) 287/2018 Medical (Amendment of Second Schedule) (No. 5) Order 2018 7 November 2018 8 November 2018 ACT 50

PU(B)

Number Title Date of Publication In force from Principal/ Amending Act No
PU(B) 629/2018 Appointment of Notary Public 12 November 2018 Specified in column (3) of the Schedule ACT 115
PU(B) 628/2018 Notification Under Section 60 9 November 2018 9 November 2018 to 30 November 2018 ACT 206
PU(B) 627/2018 Notice To Third Parties 9 November 2018 10 November 2018 ACT 613
PU(B) 626/2018 Notice of Initiation of Administrative Review of An Anti-Dumping Duty With Regard To The Imports of Cold Rolled Coils of Alloy and Non-Alloy Steel Originating or Exported From The People's Republic of China, Republic of Korea and Socialist Republic of Viet Nam 9 November 2018 10 November 2018 ACT 504
PU(B) 625/2018 Appointment and Revocation of Appointment of Members and Alternate Members of The Board 8 November 2018 9 November 2018 ACT 656

Legislation Alert

Updated

Act/Principal No. Title Amended by In force from Section amended
PU(A) 437/1985 Food Regulations 1985 PU(A) 291/2018 30 September 2020 Regulation 285
PU(A) 266/2018 Loans Guarantee (Bodies Corporate) (Remission of Tax and Stamp Duty) (No. 5) Order 2018 PU(A) 290/2018 19 October 2018 Paragraph 2
ACT 371 Registration of Pharmacists Act 1951 (Revised 1989) PU(A) 288/2018 8 November 2018 First Schedule
ACT 50 Medical Act 1971 PU(A) 287/2018 8 November 2018 Second Schedule
ACT 667 Labuan Native Title Act 2007 PU(A) 280/2018 5 November 2018 Second Schedule

Revoked

Act/Principal No. Title Revoked by In force from
PU(B) 537/2017 Appointment of Members and Alternate Members of the Board PU(B) 625/2018 9 November 2018
PU(B) 492/2018 Appointment of Members and Alternate Members of the Board PU(B) 617/2018 2 November 2018
PU(A) 116/2016 Minimum Wages Order 2016 PU(A) 265/2018 1 January 2019
PU(A) 461/1997 Fees (National Planetarium) Order 1997 PU(A) 177/2018 30 July 2018
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