Issue #28/2020
02 July 2020
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MELINDA STEVENSON v. PP [2020] 6 CLJ 34
COURT OF APPEAL, PUTRAJAYA
ABDUL RAHMAN SEBLI JCA; ZABARIAH MOHD YUSOF JCA; HASNAH MOHAMMED HASHIM JCA
[CRIMINAL APPEAL NO: K-05(M)-168-03-2018]
12 MARCH 2020
The identification of exhibits in a criminal trial ought to be done in open court and in any case cannot be done behind the back of the trial judge or in the absence of the accused or his counsel. Where therefore an accused was charged with drug trafficking under s. 39B of the Dangerous Drugs Act 1952, it was untenable of the prosecution to have requested an adjournment to enable it to identify the drugs, and thereafter had the offensive drugs identified by its witness in the absence of the judge, the accused and the counsel. Such a process is unknown and perverse to our criminal justice system, and potentially, may cause a serious break in the chain of evidence and render the prosecution's case fatally vitiated and flawed.
CRIMINAL PROCEDURE: Appeal - Appeal against conviction and sentence - Accused convicted for offence of trafficking in drugs and sentenced to death - Drugs found concealed in luggage bag - Identification of exhibits done during adjournment of court - Whether there was positive identification of alleged drugs exhibits during trial - Whether there was break in chain of evidence - Whether procedure in criminal trial complied with - Whether conviction and sentence safe - Whether ought to be set aside - Dangerous Drugs Act 1952, s. 39B(1)(a) - Criminal Procedure Code, s. 264
"The courts apply a more stringent test in considering stay of criminal proceedings. It is only in very exceptional or unusual circumstances that a stay order is granted"
"Now, the accused is a public figure who stands charged with offences which cannot by any means be described as trivial, allegedly committed while he was holding office as Prime Minister. Public interest and indeed his personal interest dictate that the trials against him should be commenced expeditiously without any unreasonable delay. He has not established to our satisfaction that his application is so unusual or exceptional that it falls within that class of cases which would justify the grant of a stay. As stated above, a stay of criminal proceedings will only be granted in the rarest of cases and the fact that the proceedings may be rendered a nullity is not a special circumstance." – per Richard Malanjum CJ in PP v. Dato' Sri Mohd Najib Hj Abd Razak [2019] 6 CLJ 561
Legal Network Series
AMIZA NASRUN lwn. BERTAM PROPERTIES SDN BHD Seseorang yang dijadikan rakan kongsi di dalam sebuah firma guaman yang sedia ada tidak bertanggungjawab kepada anakguam firma guaman tersebut untuk perkara-perkara yang dilakukan sebelum dia menjadi rakan kongsi. PERKONGSIAN: Kewujudan perkongsian - Pertikaikan terhadap kewujudan - Rakan kongsi firma guaman - Ketiadaan perkongsian keuntungan - Sama ada surat daripada Majlis Peguam Malaysia dan surat tawaran lantikan dari firma guaman semata-mata memadai untuk membuktikan defendan sebagai rakan kongsi firma guaman PROFESYEN GUAMAN: Kewajipan berjaga-jaga - Kecuaian profesional - Tindakan guaman diambil oleh anak guam terhadap peguam - Tindakan terhadap rakan kongsi - Defendan kedua belum menjadi rakan kongsi ketika perlantikan firma guaman sebagai panel - Sama ada defendan kedua bertanggungan dengan apa-apa kecuaian yang dilakukan - Sama ada plaintif mempunyai kausa tindakan terhadap defendan kedua
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EZLI EFIFUDDIN CHIK & SATU LAGI lwn. PP Penerimaan dan penemuan wang perangkap daripada tertuduh merupakan keterangan sokongan bebas yang menunjukkan satu dan hanya satu kesimpulan yang tidak dapat ditahan bahawa tertuduh menerima wang suapan daripada pemberinya. UNDANG-UNDANG JENAYAH: Rasuah - Meminta suatu suapan secara rasuah - Suapan diminta oleh penjawat awam untuk tidak mengambil tindakan undang-undang terhadap pesalah yang positif dadah - Sama ada permintaan wang suapan telah dibuktikan - Sama ada anggapan di bawah s. 50(1) Akta Suruhanjaya Pencegahan Rasuah Malaysia 2009 ('Akta SPRM') terpakai - Sama ada intipati kesalahan di bawah s. 16 (a)(A) Akta SPRM telah dibuktikan KETERANGAN: Sokongan - Keterangan sokongan bebas - Pertimbangan mahkamah - Kesalahan rasuah - Penemuan wang perangkap di lokasi tertuduh ditangkap - Sama ada penemuan wang perangkap di lokasi tertuduh ditangkap merupakan keterangan sokongan yang perlu dipertimbangkan - Sama ada penemuan wang perangkap daripada tertuduh memberi kesimpulan bahawa tertuduh menerima wang suapan daripada pemberinya
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CHOONG SHIN CHEONG v. SURUHANJAYA SYARIKAT MALAYSIA; CHEW AH FOCK (INTERVENER) Where a dispute arises regarding the shareholding in a company, a liquidator should remain neutral and allow the shareholders to take the initiative to comply with the requirements of a Court Order. COMPANY LAW: Shares - Registration - Rectification - Order to rectify share register - Application by liquidator - Whether correction of share register of company would be of primary concern of liquidator in discharge of his duties - Whether liquidator should be right party to mount action - Whether liquidator should remain neutral - Whether action should have been taken by shareholders or members of Company - Whether there was a cause for rectification, or expunging - Companies Act 1965, s. 162
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ALDAR FOR CONSTRUCTION & ARCHITECTURE v. MAJLIS AGAMA ISLAM NEGERI JOHOR A party to a suit must be a recognised legal entity in order to have locus standi to sue or be sued. CIVIL PROCEDURE: Striking out - Action - Action premised on breach of contract to purchase a building - Locus standi - Dispute as to existence of plaintiff - Plaintiff a foreign company - Property in question located at Jordon - Jurisdictional issue - Property belongs to other persons - Whether manner of registration of plaintiff could be determined summarily - Whether there was any inconvenience caused to defendant for matter to be heard in Johor Bharu court - Whether laws of Jordan ought to apply - Whether plaintiff's claim obviously sustainable
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UTHERABATHE MUNUSAMY v. SITHA ARUMUGAM Rules of Court and any Order made by Court must ipso facto be complied with and if not complied with, there must be good and valid reason in order to allow the Court to consider whether any forbearance or exercise of discretion ought to be applied. CIVIL PROCEDURE: Appeal - Record of appeal - Failure to file record of appeal within extended period - Absence of formal application for any further extension of time to file record of appeal - Exercise of Court's discretion - Whether appeal became incompetent - Whether there is a need to file formal application which would provide an avenue for materials to be placed before court - Whether materials had been placed before court to invite court's discretion to be exercised
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CLJ 2020 Volume 6 (Part 1)
An unlicensed money-lending transaction camouflaged in a sale and purchase agreement is patently illegal, null and void, and unenforceable in law. The unusual features of such a sham commercial transaction, coupled with the unusual conduct of the parties not only militate against a genuine sale and purchase transaction but offend the Contracts Act 1950 and the protective provisions of the Moneylenders Act 1951.
Global Globe Property (Melawati) Sdn Bhd v. Jangka Prestasi Sdn Bhd [2020] 6 CLJ 1 [CA]
CONTRACT: Agreement - Sale and purchase agreement - Whether genuine transaction or sham agreement - Inconsistencies in deposit sum to be paid in first and second sale and purchase agreement - Whether dissonance and discrepancy between terms of sale and purchase agreement and conduct of parties indicated illegal moneylending transaction - Whether sale and purchase agreements amenable to remedy of specific performance - Whether sale and purchase agreements enforceable - Whether device of using sale and purchase agreement as security for loan to circumvent prospective provisions of Moneylenders Act 1951 - Whether sale and purchase transaction designed to disguise moneylending transaction - Whether sale and purchase agreement illegal, null and void
MONEYLENDERS: Moneylending transaction - Sale and purchase agreement - Whether device of using sale and purchase agreement as security for loan to circumvent prospective provisions of Moneylenders Act 1951 - Whether dissonance and discrepancy between terms of sale and purchase agreement and conduct of parties indicated illegal moneylending transaction - Whether sale and purchase transaction designed to disguise moneylending transaction - Whether sale and purchase agreement illegal, null, void and unenforceable
AHMADI ASNAWI JCA
AB KARIM AB JALIL JCA
LEE SWEE SENG JCA
- For the appellant - Ragumaren Gopal & Ishraf Hakim Mohd Nadzri; M/s G Ragumaren & Co
- For the respondent - Abu Daud Abd Rahim & Nazri Hussin; M/s Nik Nazri & Wan
The identification of exhibits in a criminal trial ought to be done in open court and in any case cannot be done behind the back of the trial judge or in the absence of the accused or his counsel. Where therefore an accused was charged with drug trafficking under s. 39B of the Dangerous Drugs Act 1952, it was untenable of the prosecution to have requested an adjournment to enable it to identify the drugs, and thereafter had the offensive drugs identified by its witness in the absence of the judge, the accused and the counsel. Such a process is unknown and perverse to our criminal justice system, and potentially, may cause a serious break in the chain of evidence and render the prosecution's case fatally vitiated and flawed.
Melinda Stevenson v. PP [2020] 6 CLJ 34 [CA]
CRIMINAL PROCEDURE: Appeal - Appeal against conviction and sentence - Accused convicted for offence of trafficking in drugs and sentenced to death - Drugs found concealed in luggage bag - Identification of exhibits done during adjournment of court - Whether there was positive identification of alleged drugs exhibits during trial - Whether there was break in chain of evidence - Whether procedure in criminal trial complied with - Whether conviction and sentence safe - Whether ought to be set aside - Dangerous Drugs Act 1952, s. 39B(1)(a) - Criminal Procedure Code, s. 264
ABDUL RAHMAN SEBLI JCA
ZABARIAH MOHD YUSOF JCA
HASNAH MOHAMMED HASHIM JCA
- For the appellant - Simon Murali & Kok Yuen Lin; M/s Simon Murali & Co
- For the respondent - Wong Poi Yoke; DPP
The presiding judge in a criminal trial, having taken a plea of not guilty from an accused person, ought to have recused himself from hearing the case if he has also taken a plea of guilty from the latter's co-accused or abettor. The recusal will ensure fairness to the accused and is in accord with the real danger of bias test; it also aptly echoes the postulate in Dato' Tan Heng Chew v. Tan Kim Hor & Another Appeal that the court should always maintain 'the highest standard of public confidence in the judiciary.'
Tengku Adnan Tengku Mansor v. PP [2020] 6 CLJ 47 [CA]
CIVIL PROCEDURE: Judge - Recusal of - Application for - Judge presided over co-accused's case - Whether presiding judge to accused who had not pleaded guilty ought to refrain from presiding over his trial after accepting plea of guilt of co-accused - Whether judge might be prejudiced against accused - Whether there was real danger of bias
YAACOB MD SAM JCA
RHODZARIAH BUJANG JCA
HADHARIAH SYED ISMAIL JCA
- For the appellant - Tan Hock Chuan, Satharuban, Michelle Lai, Natalie Tan & Aaron Lau; M/s Tan Hock Chuan & Co
- For the respondent - Julia Ibrahim, Lailawati Ali, Haderiah Siri, Rullizah Abdul Majid, Natasha Abdul Aziz; DPP
The Minister's decision to allow a housing developer's appeal for extension of time to deliver vacant possession is amenable to judicial review notwithstanding the provision in reg. 12 of the Housing Development (Control and Licensing) Regulations 1989 that such decision is 'final and should not be questioned in any court'. Regulation 12 and for that matter the Housing Development (Control and Licensing) Act 1966 cannot oust the court's judicial power as guaranteed by art. 121(1) of the Federal Constitution, and in seeking to do so, has breached the court's exclusive domain and altered the basic constitutional structure on the doctrine of separation of powers. The Minister, indeed, has no power under the 1989 Regulations to extend the statutory time period, and in any case, in deciding to enlarge time, has unlawfully deprived a house buyer of his fundamental right of access to justice. The Minister's decision is ultra vires and void and should be quashed by the court.
Alvin Leong Wai Kuan & Ors v. Menteri Kesejahteraan Bandar, Perumahan Dan Kerajaan Tempatan & Ors And Other Applications [2020] 6 CLJ 55 [HC]
CONSTITUTIONAL LAW: Judicial power - Exercise of judicial power - Application for order of certiorari to quash Minister's decision allowing housing developer's appeal for extension of period for delivery of vacant possession - Whether court has judicial power to review Minister's decision - Whether reg. 12 of Housing Development (Control and Licensing) Regulations 1989 ousted court's judicial power under art. 121(1) of Federal Constitution ('FC') - Whether basic structure of FC regarding doctrine of separation of powers altered - Whether there was encroachment on court's judicial power - Whether impugned part invalid pursuant to art. 4(1) of FC - Whether applicants deprived of fundamental right of access to justice guaranteed by art. 5(1) of FC - Whether ultra vires s. 24(1) and (2)(a) to (j) of Housing Development (Control and Licensing) Act 1966
ADMINISTRATIVE LAW: Judicial review - Certiorari - Application for order of certiorari to quash Minister's decision allowing housing developer's appeal for extension of period for delivery of vacant possession - Whether court has judicial power to review Minister's decision - Whether reg. 12 of Housing Development (Control and Licensing) Regulations 1989 ('HDR') expressly provides Minister's decision to be final - Whether case of Ang Ming Lee & Ors v. Menteri Kesejahteraan Bandar & Anor And Other Appeals had retrospective or prospective effect - Whether Controller of Housing could exercise any power under reg. 11(3) of HDR to extend period - Whether reg. 11(3) of HDR ultra vires Housing Development (Control and Licensing) Act 1966 ('HDA') and was void - Whether Minister's decision constituted illegality - Whether developer could rely on s. 2(2) of HDA - Whether applicants could claim for liquidated and ascertained damages
LAND LAW: Vacant possession - Delivery of - Extension of time - Application for order of certiorari to quash Minister's decision allowing housing developer's appeal for extension of period for delivery of vacant possession - Whether court has judicial power to review Minister's decision - Whether reg. 12 of Housing Development (Control and Licensing) Regulations 1989 ('HDR') expressly provides Minister's decision to be final - Whether case of Ang Ming Lee & Ors v. Menteri Kesejahteraan Bandar & Anor And Other Appeals had retrospective or prospective effect - Whether Controller of Housing could exercise any power under reg. 11(3) of HDRto extend period - Whether reg. 11(3) of HDR ultra vires Housing Development (Control and Licensing) Act 1966 ('HDA') and was void - Whether Minister's decision constituted illegality - Whether developer could rely on s. 2(2) of HDA - Whether applicants could claim for liquidated and ascertained damages
WONG KIAN KHEONG J
(Judicial Review No: BA-25-52-08-2018)
- For the applicants - Samreet Singh & Yong Wei Seng; M/s WS Yong & Co
- For the 1st & 2nd respondents - Liew Horng Bin; SFC
- For 3rd respondent - Rajasegaran Karruppiah & Kalvinder Singh Bath; M/s A Rahim & Co
(Judicial Review No. BA-25-56-09-2018)
- For the applicants - Frank Loh Chun Hoo & Siti Syafiqah Sofia Mohd Saufi; M/s Chui, Yap & Co
- For the 1st & 2nd respondents - Liew Horng Bin; SFC
- For 3rd respondent - Rajasegaran Karruppiah & Kalvinder Singh Bath; M/s A Rahim & Co
(Judicial Review No. BA-25-72-11-2018)
- For the applicants - Godfrey Thomas Fernandez; M/s GT Fernandez & Co
- For the 1st & 2nd respondents - Liew Horng Bin; SFC
- For 3rd respondent - Rajasegaran Karruppiah & Kalvinder Singh Bath; M/s A Rahim & Co
A purchaser of property who has executed a sale and purchase agreement (SPA), paid the requisite stamp duty and submitted a valid Memorandum of Transfer in Form 14A but was unable to have the property transferred to it on account of a fraud committed on him by its solicitor is not entitled to claim for the refund of the duty thus paid if, after having sued both the vendor and the solicitor, he entered into a consent judgment with them and voided the SPA. Section 57(f)(i) of the Stamp Act 1949, which such a claim should fall under, envisages a situation where the instrument is void ab initio and not otherwise. The purchaser therefore is not entitled to a refund because, in the obtaining circumstances, it has executed a valid transfer of the said land and there was no issue of the said Form 14A being void ab initio. Likewise, there was no issue of the SPA being void ab initio, as it only became void not from the date of execution but from the subsequent date of the consent judgment.
Brownwood Sdn Bhd v. Lembaga Hasil Dalam Negeri & Anor [2020] 6 CLJ 80 [HC]
ADMINISTRATIVE LAW: Judicial review - Application for - Certiorari - Seeking to quash decision in rejecting application for refund of stamp duty - Preliminary objection raised - Whether application brought against proper party - Whether application fell within s. 57(f)(i) of Stamp Act 1949 - Whether application caught by provisos (a) and (b) to s. 57 of Stamp Act 1949 - Whether decision illegal or irrational
REVENUE LAW: Stamp duty - Refund - Application for - Preliminary objection raised - Whether application brought against proper party - Whether application fell within s. 57(f)(i) of Stamp Act 1949 - Whether application caught by provisos (a) and (b) to s. 57 of Stamp Act 1949
AZIZAH NAWAWI J
- For the applicant - Mohamed Ibrahim Mohamad; M/s Ibrahim & Fuaadah
- For the 1st respondent - Zul-Hasymi Mohamad; FC
In deciding on the allegations of minority oppression, the court will always distinguish between corporate wrong and personal wrong - grievance qua shareholder and personal grievance - taking into consideration the framework provided by the Singapore Court of Appeal landmark decision in Ho Yew Kong v. Sakae Holdings Ltd.
Choy Yuk Kong & Ors v. Landyork Farming Sdn Bhd & Ors [2020] 6 CLJ 92 [HC]
COMPANY LAW: Oppression - Minority shareholders - Allegations of conducts constituting oppression - Whether wrong must be personal wrong to minority shareholder and not distinct corporate wrong - Whether company acted in breach of memorandum and articles of association - Whether reliefs sought focused on benefiting minority shareholders in personal capacity - Whether allegations credibly denied - Whether disputes correctly channelled - Companies Act 2016, s. 346
WORDS & PHRASES: Oppression - Meaning of - Simple English - Burdensome, harsh and wrongful - Whether conduct that lacks degree of probity that members of company entitled to expect - Whether wrong must be personal wrong to minority shareholder and not distinct corporate wrong - Whether wrong qua shareholder and not personal dispute with company or majority shareholders or directors
EVROL MARIETTE PETERS JC
- For the plaintiffs - YK Tee; M/s Han & Partners
- For the defendants - KS Ong; M/s KS Ong & Co
An employee who has been exculpated of misconduct in a domestic inquiry cannot be terminated by his employer by way of s. 14 of the Employment Act 1955. This is because the punishments as prescribed in the section may only be meted out if such inquiry has made a finding of misconduct against the employee, and also because an employer, or a company's management for that matter, cannot substitute its own opinion in place of the facts as found by the domestic inquiry. Terminating an employee in the face of such non-guilty finding is malicious and makes a mockery of the audi alteram partem rule, thereby turning the dismissal into one without just cause or excuse.
Pelabuhan Tanjung Pelepas Sdn Bhd v. Industrial Court, Malaysia & Anor [2020] 6 CLJ 111 [HC]
ADMINISTRATIVE LAW: Judicial review - Application for - Application to quash award of Industrial Court - Whether Industrial Court erred in deciding dismissal of employee without just cause and excuse - Whether company may terminate employee notwithstanding finding of not guilty by domestic inquiry - Whether audi partem rule applicable in termination of employment agreement without any termination benefit - Whether employer failed to comply with s. 14 of Employment Act 1955 - Whether application allowed - Rules of Court 2012, O. 53
LABOUR LAW: Employment - Dismissal - Whether with just cause and excuse - Whether company may terminate employee notwithstanding finding of not guilty by domestic inquiry - Whether Audi Partem Rule applicable in termination of employment agreement without any termination benefit - Whether employer failed to comply with s. 14 of Employment Act 1955
AWANG ARMADAJAYA AWANG MAHMUD JC
- For the applicant - Sharifullah Majeed & Nurul Aisyah Hassan; M/s Lee Hishamuddin Allen & Gledhill
- For the respondent - Abd Rahim Ali; M/s Rahim, Aidil & Partners
CLJ Article(s)
EXCLUDING LIABILITY FOR MIS-DELIVERY AND NON-DELIVERY IN BILLS OF LADING:
UNDER LAWS OF MALAYSIA, SINGAPORE AND ENGLAND & WALES [Read excerpt]
by ARUN KASI* [2020] 6 CLJ(A) i
LNS Article(s)
A COLOSSAL CHANGE IN THE LEGAL POSITION OF FIXED TERM EMPLOYMENT CONTRACTS OF FOREIGNERS [Read excerpt]
by John Mark* [2020] 1 LNS(A) lxxPRESIDENT'S MESSAGE
CHANGES TO WIGS AND ROBING FOR ACT SOLICITORS* [Read excerpt]
by Chris Donohue** [2020] 1 LNS(A) lxix
Principal Acts
Number | Title | In force from | Repealing |
ACT 827 | Currency Act 2020 | Not Yet In Force | - |
ACT 826 | Food Donors Protection Act 2020 | 31 March 2020 [PU(B) 166/2020] | - |
ACT 825 | Anti-Fake News (Repeal) Act 2020 | 31 January 2020 | - |
ACT 824 | Malaysian Health Promotion Board (Dissolution) Act 2019 | 1 April 2020 [PU(B) 119/2020] | - |
ACT 823 | Finance Act 2019 | Income Tax Act 1967 [Act 53] see s 3, Real Property Gains Tax Act 1976 [Act 169] see s 22, Stamp Act 1949 [Act 378] see s 27, Petroleum (Income Tax) Act 1967 [Act 543] see s 29, Sales Tax Act 2018 [Act 806] see s 35, Finance Act 2010 [Act 702] see s 37 and the Finance Act 2018 [Act 812] see s 39 | - |
Amending Acts
Number | Title | In force from | Principal/Amending Act No |
ACT A1617 | Franchise (Amendment) Act 2020 | Not Yet In Force | ACT 590 |
ACT A1616 | Central Bank Of Malaysia (Amendment) Act 2020 | Not Yet In Force | ACT 701 |
ACT A1615 | Industrial Relations (Amendment) Act 2020 | Not Yet In Force | ACT 177 |
ACT A1614 | Labuan Business Activity Tax (Amendment) Act 2020 | 10 February 2020 - para 2(a) and s 13 and 15; Year of assessment 2020 and subsequent years of assessment - para 2(b) and s 3, 4, 5, 6, 7, 9, 10, 11, 12 and 14; 1 January 2019 - s 8 | ACT 445 |
ACT A1613 | Carriage Of Goods By Sea (Amendment) Act 2020 | Not Yet In Foce | ACT 527 |
PU(A)
Number | Title | Date of Publication | In force from | Principal/ Amending Act No |
PU(A) 190/2020 | Prevention And Control Of Infectious Diseases (Fee For Coronavirus Disease 2019 (Covid-19) Detection Test) Regulations 2020 | 26 June 2020 | 29 June 2020 | ACT 342 |
PU(A) 189/2020 | Education (Terms Of Educational Institutions Year 2020) Regulations 2020 | 26 June 2020 | 27 June 2020 | ACT 550 |
PU(A) 188/2020 | Allied Health Professions Regulations (Fees) 2020 | 25 June 2020 | 1 July 2020 | ACT 774 |
PU(A) 187/2020 | Road Transport (Prohibition Of Use Of Road) (Federal Roads) (No. 4) Order 2020 | 24 June 2020 | 25 June 2020 | ACT 333 |
PU(A) 186/2020 | Road Transport (Prohibition Of Use Of Road) (Federal Roads) (No. 3) Order 2020 | 24 June 2020 | 25 June 2020 | ACT 333 |
PU(B)
Number | Title | Date of Publication | In force from | Principal/ Amending Act No |
PU(B) 300/2020 | Appointment Of Date Of Coming Into Operation | 30 June 2020 | 1 July 2020 | ACT 823 |
PU(B) 299/2020 | Notification Of Adoption Of The Draft Proposal For Alteration Of Local Plan For The Federal Territory Of Kuala Lumpur | 30 June 2020 | 1 July 2020 | ACT 267 |
PU(B) 298/2020 | Notice Of Proposed Revocation Of Reservation Of Land For Public Purpose For Lot 5592 Mukim Kuala Lumpur | 30 June 2020 | 1 July 2020 | ACT 56/1965 |
PU(B) 297/2020 | Free Zones (Amendment Of Second Schedule) Notification 2020 | 30 June 2020 | 1 July 2020 | ACT 438 |
PU(B) 296/2020 | Free Zones (Amendment Of First Schedule) Notification 2020 | 30 June 2020 | 1 July 2020 | ACT 438 |
Legislation Alert
Updated
Act/Principal No. | Title | Amended by | In force from | Section amended |
ACT 806 | Sales Tax Act 2018 | ACT 823 | Income Tax Act 1967 [Act 53] see s. 3, Real Property Gains Tax Act 1976 [Act 169] see s. 22, Stamp Act 1949 [Act 378] see s. 27, Petroleum (Income Tax) Act 1967 [Act 543] see s. 29, Sales Tax Act 2018 [Act 806] see s. 35, Finance Act 2010 [Act 702] see s. 37 and the Finance Act 2018 [Act 812] see s. 39 | Part IXA |
AKTA 806 | Akta Cukai Jualan 2018 | AKTA 823 | Akta Cukai Pendapatan 1967 [Akta 53] lihat s. 3, Akta Cukai Keuntungan Harta Tanah 1976 [Akta 169] lihat s. 22, Akta Setem 1949 [Akta 378] lihat s. 27, Akta Petroleum (Cukai Pendapatan) 1967 [Akta 543] lihat s. 29, Akta Kewangan 2010 [Akta 702] lihat s. 37 dan Akta Kewangan 2018 [Akta 812] lihat s. 39; 1 Julai 2020 [PU(B) 300/2020] - Seksyen 35 dan 36 | Bahagian IXA |
PU(A) 212/2012 | Copyright (Copyright Tribunal) Regulations 2012 | PU(A) 185/2020 | 1 July 2020 | Regulations 2 and 5; First Schedule and Second Schedule |
ACT 342 | Prevention and Control of Infectious Diseases Act 1988 | PU(A) 179/2020 | 10 June 2020 | First Schedule |
AKTA 342 | Akta Pencegahan Dan Pengawalan Penyakit Berjangkit 1988 | PU(A) 179/2020 | 10 Jun 2020 | Jadual Pertama |
Revoked
Act/Principal No. | Title | Revoked by | In force from |
PU(B) 112/2019 | Appointment of Member of the Authority | PU(B) 279/2020 | 1 June 2020 to 31 May 2022 |
PU(A) 64/2020 | Perintah Kawalan Harga Dan Antipencatutan (Penentuan Harga Runcit Maksimum Bagi Petrol Dan Diesel) (No. 8) 2020 [Dibatalkan Oleh PU(A) 178/2020] | PU(A) 178/2020 | 4 Jun 2020 |
PU(A) 64/2020 | Price Control and Anti-Profiteering (Determination of Maximum Retail Price For Petrol and Diesel) (No. 8) Order 2020 | PU(A) 178/2020 | 4 June 2020 |
PU(A) 336/2014 | Income Tax (Deduction For Expenses in Relation to Secretarial Fee and Tax Filing Fee) Rules 2014 | PU(A) 162/2020 | Year of assessment 2020 |
PU(A) 133/2020 | Peraturan-Peraturan Pencegahan Dan Pengawalan Penyakit Berjangkit (Langkah-Langkah Di Dalam Kawasan Tempatan Jangkitan) (No. 4) 2020 [Dibatalkan Oleh PU(A) 136/2020] | PU(A) 136/2020 | 4 Mei 2020 hingga 12 Mei 2020 |