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Issue #11/2019 14 March 2019

New This Week Case(s) of the Week TETUAN KHANA & CO v. SALING LAU BEE CHIANG & ORS AND OTHER APPEALS; MALAYAN BANKING BHD (INTERVENER) [2019] 3 CLJ 56 Latest Cases Legal Network Series CLJ 2019 Volume 3 (Part 1) Articles LNS Article(s) Legislation Highlights Principal Acts Amending Acts PU(A) PU(B) Legislation Alert

TETUAN KHANA & CO v.
SALING LAU BEE CHIANG & ORS AND OTHER APPEALS;
MALAYAN BANKING BHD (INTERVENER) [2019] 3 CLJ 56
COURT OF APPEAL, PUTRAJAYA
IDRUS HARUN JCA, HASNAH MOHAMMED HASHIM JCA, YEOH WEE SIAM JCA
[CIVIL APPEALS NO: J-02(W)-219-02-2017, J-02(W)-220-02-2017, J-02(W)-221-02-2017, J-02(W)-224-02-2017, J-02(W)-225-02-2017, J-02(W)-226-02-2017, J-02(W)-227-02-2017 & J-02(W)-228-02-2017]
22 JANUARY 2019

TRUSTS: Duties – Fiduciary duty – Breach by trustees – Use of Trust funds by trustees for self-interest and self-dealing – Part of Trust fund used to purchase condominium units – Whether purchased units belonged to Trust – Whether benefits derived from condominium units must accrue to Trust – Whether physical possession of condominium units to be surrendered to Trust – Management agreement for leaseback of condominium units – Containing unfair terms, elements of fraud and self enrichment – Whether management agreement null and void – Whether trustees breached fiduciary duty and duty of care – Whether liable to account for use of monies from Trust fund

TRUSTS: Trustees – Breach of trust – Payment of fund into Trust fund – Execution of deed of trust requiring trustees to maintain proper accounts of Trust fund – Whether trustees maintained proper accounts of fund and interest earned – Failure by trustees to account for losses – Whether constituted breach of deed of trust – Whether breach of duty – Whether trustees liable for losses suffered by Trust

CIVIL PROCEDURE: Locus standi – Receiver and manager – Commencement of action on behalf of Trust – Whether receiver and manager empowered to institute any legal proceedings – Whether action ought to be allowed because not in own capacity but on behalf of Trust

CIVIL PROCEDURE: Judgments – Grounds of judgment – Allegation that substantial part of judgment represented mainly plaintiff’s written submission – Whether blind wholesale adoption of plaintiff’s submissions – Consolidated trial proceeded for 75 days with 72 witnesses over a period of five years involving voluminous documents – Whether judge expected to be guided by counsel on relevant evidence and issues – Whether judge gave due consideration to evidence and submissions of defendants – Whether judge made decision based on evidence adequately found and on law

CIVIL PROCEDURE: Intervener – Application for – Intervener sought to impeach judgment – Whether judgment regularly obtained and perfected could be impeached – Whether judgment concerned intervener – Delay in application – Whether intervener proffered cogent explanation – Whether intervener’s action misplaced

CIVIL PROCEDURE: Damages – Application for – Exemplary damages – Whether punitive in nature – Whether plaintiff adequately compensated with general damages – Whether exemplary damages unconnected with substance of appeal – Whether fatally flawed and ought to be dismissed

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Legal Network Series

[2017] 1 LNS 1917	S AMMAIYAPPEN M SUBRAMANIAM v. V JAYANTHI VASUTHAVAN CIVIL PROCEDURE: Contempt of court - Order of committal, application for - Custody order granted by court - Whether petitioner guilty of non-compliance - Affidavit of petitioner stating that he refused to obey - Whether conduct was contumacious - Whether contumacious conduct satisfies requirement of contempt - Whether petitioner's disobedience proved beyond reasonable doubt - Courts of Judicature Act 1964 s. 91, Federal Constitution art. 126, Rules of Court 2012, O. 52 r. 2, Form 107  For the plaintiff husband - Vigneswaran Raju; M/s The Chambers Of Waran  For the respondent wife - Renuka Devi Krishnasamy; M/s V Samy & Co
[2018] 1 LNS 20	KEYSIGHT TECHNOLOGIES MALAYSIA SDN BHD v. KETUA PENGARAH HASIL DALAM NEGERI MALAYSIA ADMINISTRATIVE LAW: Judicial review - Application for leave - Judicial review to quash decision of Director General of Inland Revenue ('DGIR') - Applicant seeking to impugn letter of DGIR which states opinion on tax treatment under Income Tax Act 1967 ('ITA 1967') - Whether DGIR has made a decision which affects rights of applicant - Whether applicant should have waited for notice of additional assessment before filing application for judicial review - Whether application to review letter issued by DGIR was premature - Whether applicant should have proceeded with appeal process statutorily provided by ITA 1967 - Whether special circumstances exist for judicial review  For the applicant - Mohd Arief Emran Arifin, Jason Liang Dinghui & Kellie Yap; M/s Wong & Partners  Attorney General Chambers - Noor Fadzil Ishak, Senior Federal Counsel; Jabatan Peguam Negara  For the putative respondent - Abu Tariq Jamaluddin & Farid Jaafar (Senior Revenue Counsel); Lembaga Hasil Dalam Negeri
[2018] 1 LNS 18	RE: TAN CHIN HONG; EX-PARTE: BANK KERJASAMA RAKYAT MALAYSIA BERHAD BANKRUPTCY: Notice - Setting aside - Request for issuance of bankruptcy notice was signed by legal firm - Whether solicitor for judgment creditor may sign request for issuance of bankruptcy notice - Bankruptcy Rules 1969, r. 92 BANKRUPTCY: Proceedings - Stay - Stay pending appeal - Whether appeal operates as a stay of execution  For the appellant - M/s A B Ng & Associates  For the respondent - M/s Shukor Baljit & Partners
[2017] 1 LNS 1949	ABDULLAH HILMI ABDUL RAZAK & YANG LAIN lwn. TOH BENG HOCK PROSEDUR SIVIL: Pembatalan - Writ dan pernyataan tuntutan - Kausa tindakan atas penahanan lori secara salah - Sama ada tindakan yang difailkan melebihi had masa yang dibenarkan mengikut peruntukan s. 2(a) Akta Perlindungan Pihak Berkuasa Awam 1948 ('PAPA') - Sama ada tempoh masa yang diperuntukkan di bawah s. 2(a) PAPA perlu dipatuhi secara ketat - Sama ada tuntutan plaintif mengaibkan, remeh atau menyusahkan - Kaedah-Kaedah Mahkamah 2012, A. 18 k. 19(1)(b), (d)  Bagi pihak perayu-perayu/plaintif-plaintif - Pyara Singh Dara Singh; T/n Andrew Paul & Associates  Bagi pihak responden-responden/defendan-defendan - Aliza Jamaluddin; Peguam Kanan Persekutuan
[2017] 1 LNS 2129	PP lwn. FATEMEH ANSARI MOOSA & SATU LAGI UNDANG-UNDANG JENAYAH: Dadah berbahaya - Pengedaran - Dadah jenis methampetamine seberat 3110g - Dadah dijumpai disorok secara rapi di dalam beg - Tertuduh ditangkap di balai ketibaan - Sama ada tertuduh mengetahui akan kewujudan dadah dalam beg - Sama ada perbuatan menjurus kepada perbuatan pengedaran UNDANG-UNDANG JENAYAH: Niat bersama - Pengedaran - Tertuduh ditangkap bersama pengedar sebenar - Tertuduh sekadar berjalan bersama dan menaiki pesawat yang sama serta duduk bersebelahan tertuduh - Sama ada tertuduh mempunyai niat bersama dalam pengedaran dadah PROSEDUR JENAYAH: Pembelaan - Penafian - Pembawa tidak bersalah - Pertuduhan pengedaran dadah berbahaya - Tertuduh mendakwa tidak mengetahui kandungan dadah di dalam beg yang dibawanya - Tertuduh mendakwa beg telah dipinjam oleh rakannya - Sama ada rakan tertuduh adalah perwatakan yang sengaja direka-reka - Sama ada pembelaan tertuduh merupakan penafian kosong  Bagi pihak pendakwaan - Siti Balkiah Abdul Yazaid, Timbalan Pendakwa Raya; Pejabat Timbalan Pendakwa Raya  Bagi pihak tertuduh (1) - Muhammad Rafique Rashid Ali, T/n Law Practice of Rafique  Bagi pihak tertuduh (2) - Kitson Foong; T/n Kit & Associates

 

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CLJ 2019 Volume 3 (Part 1)

COURT OF APPEAL

Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA
(Civil Procedure; Limitation; Trusts; Partnership - Allegation that judge adopted extensive part of one party's submissions as his judgment - Whether judgment valid - Grant of orders and declarations which altered, varied and/or amended reliefs sought - Substitution of parties - Procedure - Accrual of cause of action - Whether action time barred - Breach of fiduciary duty by trustees - Legal firm - Liabilities of partners - Whether partners owed fiduciary duty) [2019] 3 CLJ 1 [CA]

(Civil Appeal No: J-02(W)-219-02-2017)
For the plaintiffs	-	Gurdial Singh Nijar, Ragumaren Gopal, Abraham Au Tian Hui, Kenneth Koh, Ragunath Kesavan; M/s G Ragumaren & Co & Rosley Zachariah
For the defendants	-	PM Nagarajan, TA Sivam, Vinoshni Narayanasamy; M/s Nagarajan Peri & Co
For the 26th respondent	-	R Karnan & V Gengeys Vijay
(Civil Appeal No: J-02(W)-220-02-2017)
For the plaintiffs	-	Gurdial Singh Nijar, Ragumaren Gopal, Abraham Au Tian Hui, Kenneth Koh, Ragunath Kesavan, M/s G Ragumaren & Co & Rosley Zachariah
For the defendants	-	Ranjan Chandran, Manjeet Singh Dhillon, Shopna Rani Malakar, TA Sivam, Shobah Veera; M/s Hakem Arabi & Assocs
For the 26th respondent	-	R Karnan & V Gengeys Vijay
(Civil Appeal No: J-02(W)-221-02-2017)
For the plaintiffs	-	Gurdial Singh Nijar, Ragumaren Gopal, Abraham Au Tian Hui, Kenneth Koh, Ragunath Kesavan, M/s G Ragumaren & Co & Rosley Zachariah
For the defendants	-	Bastion Vendargon, Gene Anand Vendargon, TA Sivam; M/s Bastian Vendargon
For the 26th respondent	-	R Karnan & V Gengeys Vijay

Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA
(Trusts; Civil Procedure - Duties - Fiduciary duty - Breach by trustees - Failure by trustees to account for losses - Whether trustees liable for losses suffered by Trust - Receiver and manager - Whether empowered to institute any legal proceedings - Judgments - Grounds of judgment - Whether decision based on evidence adequately found and on law - Application to impugn judgment by intervener - Whether judgment concerned intervener - Whether exemplary damages unconnected with substance of appeal - Whether fatally flawed) [2019] 3 CLJ 56 [CA]

(Civil Appeal No: J-02(W)-219-02-2017)
For the appellant	-	TA Sivam, Vinoshini Narayanasamy & Dinesh Athinarayanan; M/s Nagarajan Peri & Co
For the respondent	-	Gurdial Singh, Ragumaren Gopal, Abraham Au, Kenneth Koh & Ragunath Kesavan; M/s G Ragumaren & Co
	-	Karnan Rajanthiran; M/s Firdaus Azlina & Co
(Civil Appeal No: J-02(W)-220-02-2017)
For the appellant	-	Manjeet Singh Dhillon, Ranjan Chandran, Shopna Rani Malakar, TA Sivam, Shobah Veera & Dinesh Athinarayanan; M/s Hakem Arabi & Assocs
For the respondent	- -	Gurdial Singh, Ragumaren N Gopal, Abraham Au, Kenneth Koh & Ragunath Kesavan; M/s G Ragumaren & Co Karnan Rajanthiran; M/s Firdaus Azlina & Co
(Civil Appeal No: J-02(W)-221-02-2017)
For the appellant	-	Bastian Vendargon, Gene Anand Vendargon, TA Sivam & Dinesh Athinarayanan; M/s Bastian Vendargon
For the respondent	-	Gurdial Singh, Ragumaren Gopal, Abraham Au, Kenneth Koh & Ragunath Kesavan; M/s G Ragumaren & Co.
	-	Karnan Rajanthiran; M/s Firdaus Azlina & Co
(Civil Appeal No: J-02(W)-224-02-2017)
For the appellant	-	Vishwanathan, Nadesh Ganabaskaran & TA Sivam; M/s Malek, Paulian & Gan
For the respondent	-	Prakash Menon, Renu Zechariah & Ng Thiang Tuan; M/s Rosley Zechariah
(Civil Appeal No: J-02(W)-225-02-2017)
For the appellant	-	Dinesh Athinarayanan, Sathyananthan Sinnappan & TA Sivam; M/s Dinesh & Co
For the respondent	-	Prakash Menon, Renu Zechariah, Cheryl Kwan & Ng Thiang Tuan; M/s Rosley Zechariah
(Civil Appeal No: J-02(W)-226-02-2017)
For the appellant	-	TA Sivam, Vinoshni Narayanasamy & Dinesh Athinarayanan; M/s Nagarajan Peri & Co
For the respondent	-	Prakash Menon, Renu Zechariah, Cheryl Kwan & Ng Thiang Tuan; M/s Rosley Zechariah
(Civil Appeal No: J-02(W)-227-02-2017)
For the appellant	-	Yong Jia Wei, Annou Xavier & TA Sivam; M/s Azri, Lee Swee Seng & Co
For the respondent	-	Prakash Menon, Renu Zechariah, Cheryl Kwan & Ng Thiang Tuan; M/s Rosley Zechariah
(Civil Appeal No: J-02(W)-228-02-2017)
For the appellant	-	Wong Rhen Yen, Ahmad Ezmeel Ahmad Tarmizi & TA Sivam; M/s Dennis, Nik & Wong
For the respondent	-	Prakash Menon, Renu Zechariah, Cheryl Kwan & TT Ng; M/s Rosley Zechariah
For the intervener	-	Arun Kasi & Nurul Azree Nawi; M/s Nadzifah Sugunthala & Assocs

SUBJECT INDEX

CIVIL PROCEDURE

Damages - Application for - Exemplary damages - Whether punitive in nature - Whether plaintiff adequately compensated with general damages - Whether exemplary damages unconnected with substance of appeal - Whether fatally flawed and ought to be dismissed
Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 56 [CA]

Intervener - Application for - Intervener sought to impeach judgment - Whether judgment regularly obtained and perfected could be impeached - Whether judgment concerned intervener - Delay in application - Whether intervener proffered cogent explanation - Whether intervener's action misplaced
Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 56 [CA]

Judgments - Grounds of judgment - Allegation that judge adopted extensive part of one party's submissions as his judgment - Whether judge considered all oral and documentary evidence thoroughly - Whether judge made own analysis of evidence and arrived at findings independently - Whether there was lack of judicial appreciation of facts and law - Whether adoption of one party's submission could be basis to impugn judgment - Whether judgment valid
Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 1 [CA]

Judgments - Grounds of judgment - Allegation that substantial part of judgment represented mainly plaintiff's written submission - Whether blind wholesale adoption of plaintiff's submissions - Consolidated trial proceeded for 75 days with 72 witnesses over a period of five years involving voluminous documents - Whether judge expected to be guided by counsel on relevant evidence and issues - Whether judge gave due consideration to evidence and submissions of defendants - Whether judge made decision based on evidence adequately found and on law
Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 56 [CA]

Judgments and orders - Appeal against - Grant of orders and declarations which altered, varied and/or amended reliefs sought - Whether inconsistent with primary prayers - Whether judge ought not to have granted varied reliefs
Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
(Idrus Harun, Hasnah Mohammed Hashim,Yeoh Wee Siam JJCA) [2019] 3 CLJ 1 [CA]

Locus standi - Receiver and manager - Commencement of action on behalf of Trust - Whether receiver and manager empowered to institute any legal proceedings - Whether action ought to be allowed because not in own capacity but on behalf of Trust
Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 56 [CA]

Parties - Substitution of - Procedure - Estate in substitution of deceased parties - Whether amended writ and statement of claim served on estate of deceased parties - Whether substitution order served - Whether failure constituted breach of rules of natural justice
Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 1 [CA]

LIMITATION

Accrual of cause of action - Whether action time barred - Cause of action based on breach of trust and constructive trust resulting in misuse, mismanagement and misappropriation of trust fund - Failure by trustees to render audited accounts - Whether continuous cause of action involving running account of subject monies - Whether claim not barred by limitation as long as audited accounts not rendered - Limitation Act 1953, s. 22(1)(a) & (2)
Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 1 [CA]

PARTNERSHIP

Liabilities of partners - Legal firm - Firm was constructive trustee of Trust fund disbursed through firm - Failure to account for monies paid into firm's account - Whether partners liable for sums incurred before joining as partner - Whether partners owed fiduciary duty - Whether continuing obligation until all sums rightfully belonging to Trust paid back - Whether all partners liable for misuse, mismanagement and/or misappropriation from Trust fund - Whether liable to reimburse monies to Trust
Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 1 [CA]

TRUSTS

Duties - Fiduciary duty - Breach by trustees - Cause of action based on breach of trust and constructive trust resulting in misuse, mismanagement and misappropriation of trust fund - Failure to account for trust monies - Whether trustees breached fiduciary duty - Whether liable to reimburse all sums misused, mismanaged and misappropriated from Trust fund
Tetuan Khana & Co v. Saling Lau Bee Chiang & Other Appeals
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 1 [CA]

Trustees - Breach of trust - Payment of fund into Trust fund - Execution of deed of trust requiring trustees to maintain proper accounts of Trust fund - Whether trustees maintained proper accounts of fund and interest earned - Failure by trustees to account for losses - Whether constituted breach of deed of trust - Whether breach of duty - Whether trustees liable for losses suffered by Trust
Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 56 [CA]

Duties - Fiduciary duty - Breach by trustees - Use of Trust funds by trustees for self-interest and self-dealing - Part of Trust fund used to purchase condominium units - Whether purchased units belonged to Trust - Whether benefits derived from condominium units must accrue to Trust - Whether physical possession of condominium units to be surrendered to Trust - Management agreement for leaseback of condominium units - Containing unfair terms, elements of fraud and self enrichment - Whether management agreement null and void - Whether trustees breached fiduciary duty and duty of care - Whether liable to account for use of monies from Trust fund
Tetuan Khana & Co v. Saling Lau Bee Chiang & Ors And Other Appeals; Malayan Banking Bhd (Intervener)
(Idrus Harun, Hasnah Mohammed Hashim, Yeoh Wee Siam JJCA) [2019] 3 CLJ 56 [CA]

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LNS Article(s)

1. CAN THE DEFENCE OF QUALIFIED PRIVILEGE BE INVOKED WITHOUT VERIFICATION OF INFORMATION RELIED ON?* ^{[Read excerpt]}
   by LOO YING NING [2019] 1 LNS(A) xxxiii

[2019] 1 LNS(A) xxxiii



MALAYSIA

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CAN THE DEFENCE OF QUALIFIED PRIVILEGE BE INVOKED WITHOUT VERIFICATION OF INFORMATION RELIED ON?*

by
LOO YING NING

Introduction

To raise the Reynolds privilege established in the landmark English House of Lords decision in Reynolds v. Times Newspaper Ltd^[1] in a defamation claim, a defendant is required to establish that the matter was one of public interest and that the defendant practised "responsible journalism" in publishing the impugned words.

This article looks at the case of Datuk Harris Mohd Salleh v. Datuk Yong Teck Lee^[2] which held that one of the relevant elements in the determination of responsible journalism is the duty of verification, failing which, the defendant would not be able to plead the Reynolds privilege defence.

. . .

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

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2. WHISTLE BLOWING: A COMPARATIVE STUDY ON THE LEGISLATIONS IN MALAYSIA, UNITED KINGDOM AND UNITED STATES ^{[Read excerpt]}
   by UMMA DEVI LOGANATHAN* [2019] 1 LNS(A) xxxv

[2019] 1 LNS(A) xxxv



MALAYSIA

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WHISTLE BLOWING: A COMPARATIVE STUDY ON THE LEGISLATIONS IN MALAYSIA,
UNITED KINGDOM AND UNITED STATES

by
UMMA DEVI LOGANATHAN*

1.0 Introduction

"To see a wrong and not to expose it is to become a silent partner to its continuance," said Dr. John Raymond Baker. Corruption is a notoriously secretive activity and it is usually only those engaged in corrupt deals or those who work with them that are aware of it. Insiders are among the few people who are able to report cases of corruption (past or ongoing) and identify the risk of future wrongdoing. By helping to detect corruption cases, whistleblowers play a critical role in converting a vicious cycle of secrecy into a virtuous cycle. Being crucial studies of the day, the above topic carries an analysis on the legislations in Malaysia, the United Kingdom and the United States. The main objective for the current observation would be to highlight the drawbacks and paradigm towards the necessity of "whistle blowing" in our complex and materialistic society.

. . .

* Magistrate, LLB (Hons) Universiti Kebangsaan Malaysia, Masters in Public Administration (MPA) Universiti Sains Malaysia, LLM (Corporate) Universiti Utara Malaysia. Currently, pursuing PhD in criminology at Universiti Sains Malaysia.

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3. GENETICALLY MODIFIED ORGANISMS: AN ISLAMIC PERSPECTIVE* ^{[Read excerpt]}
   by MOHAMMAD HASHIM KAMALI [2019] 1 LNS(A) xxxiv

[2019] 1 LNS(A) xxxiv



MALAYSIA

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GENETICALLY MODIFIED ORGANISMS: AN ISLAMIC PERSPECTIVE*

by
MOHAMMAD HASHIM KAMALI

The product of biotechnology or genetic engineering is referred to as Genetically Modified Organisms (GMOs), which refer to any organism that has been manipulated by molecular genetic techniques to exhibit new traits. Most of the established regulations internationally and in developed countries agree that modern biotechnology or genetic engineering differs from the classical techniques such as traditional breeding and mutagenesis. Modern biotechnology involves selective and deliberate alteration of an organism's DNA through human intervention, by way of introducing, modifying or eliminating specific genes through molecular biology or recombined DNA techniques.

. . .

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

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4. TAXATION OF THE BILL OF CHARGES UNDER THE LEGAL PRACTITIONER ACT: ISSUES IN CONTENTION ^{[Read excerpt]}
   by BOBAI PAUL ALI* OLAJUMOKE MEDINAT SHAEEB** [2019] 1 LNS(A) xxxvi

[2019] 1 LNS(A) xxxvi



NIGERIA

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TAXATION OF THE BILL OF CHARGES UNDER THE LEGAL PRACTITIONER ACT: ISSUES IN CONTENTION

by
BOBAI PAUL ALI*
OLAJUMOKE MEDINAT SHAEEB**

ABSTRACT

Disagreement is one of the integral attributes of human life. Dispute is therefore a natural phenomenon that is inexorably linked to human existence. The legal profession is not an exception, as disagreement usually crops up between legal practitioners and clients in relation to professional fees. Where there is disagreement as to professional fees charged by a legal practitioner, the legal practitioner or the client has the option of making an application to the court for the purpose of determining the correct fee payable to the legal practitioner. The process is called the taxation of the bill of charges. The paper examines the grey areas in the Legal Practitioners Act with respect to the taxation of the bill of charges which includes the time or period when the bill of charges can be taxed; appeal against the decision of the taxing officer especially where the judge taxes the bill of charges and bearing the cost of taxation. The paper further proffers recommendations for the amendment of the Legal Practitioner Act to address the grey areas.

. . .

* Bobai Paul Ali, LL.B, LL.M (ABU, Zaria), BL. Lecturer I, Nigerian Law School, Yola Campus. 08061573301, paulbobai@gmail.com

** Olajumoke Medinat Shaeeb, LL.B, LLM (Unilorin) BL. Lecturer II, Nigerian Law School, Yola Campus.

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