Issue #51/2021
23 December 2021
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New This Week
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NG PIK LIAN v. TAI MAY CHEAN & ANOR AND OTHER APPEALS [2021] 10 CLJ 841
COURT OF APPEAL, PUTRAJAYA
KAMALUDIN MD SAID JCA; ABU BAKAR JAIS JCA; GUNALAN MUNIANDY JCA
[CIVIL APPEAL NOS: W-02(NCvC)(A)-1349-07-2019, W-02(NCvC)(A)-1330-07-2019, W-02(NCvC)(A)-1331-07-2019 & W-02(NCvC)(A)-1350-07-2019]
06 OCTOBER 2021
Pursuant to the scheme of the Mental Health Act 2001, after a prima facie case is proven, the subject should be allowed to rebut the prima facie case. Once the rebuttal is accepted, the matter ends and, no inquiry would be ordered. But, if it is not accepted, an inquiry would be ordered. The inquiry itself will be in two-tier. First is to establish that the subject is indeed mentally disordered. If this is not proven, the matter ends there. If this is proven, then the second stage will have to be established; to prove that the mental disorder has indeed resulted in the subject being incapable of managing himself/herself and his/her affairs due to such mental disorder. Once the court makes the order that an inquiry be held under s. 52 of the Mental Health Act 2001, that order is a final decision that disposes of the rights of the parties and the aggrieved party has every right to appeal against the order.
MENTAL DISORDERS AND TREATMENTS: Inquiry - Prima facie - Determination of whether subject mentally disordered - Whether mental disorder made subject incapable of managing herself and her affairs - Inquiry ordered after prima facie case proven - Whether would mean subject only allowed to rebut prima facie case after inquiry - Whether subject afforded opportunity to rebut prima facie case - Whether circumstances leading to application for inquiry considered - Whether application made in good faith - Mental Health Act 2001, s. 52
CIVIL PROCEDURE: Originating summons - Application for - Inquiry - Prima facie - Determination of whether subject mentally disordered - Whether subject incapable of managing herself and her affairs - Inquiry ordered after prima facie case proven - Carer for subject ordered to produce subject to court - Whether would mean subject only allowed to rebut prima facie case after inquiry - Whether subject afforded opportunity to rebut prima facie case - Whether judge seized with jurisdiction to order carer to produce subject for inquiry - Whether circumstances leading to application for inquiry considered - Whether application made in good faith - Mental Health Act 2001, s. 52
CIVIL PROCEDURE: Judgments and orders - Finality - Finality of inquiry order - Inquiry order after prima facie case proven - Determination of whether subject mentally disordered - Whether mental disorder made subject incapable of managing herself and her affairs - Whether inquiry order final decision that disposed of rights of parties - Whether appealable - Mental Health Act 2001, s. 52 - Courts of Judicature Act 1964, s. 3

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Premavathy Balakrishnan v. Dr Premalatha Rama Govinda [2019] 1 LNS 1708 (CA) affirming the High Court case of Dr Premalatha Rama Govinda v. Premavathy Balakrishnan [Civil Suit No: AB22NCVC-14-06/2017]
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Masni Yusoff v. PP [2019] 1 LNS 1984 (CA) affirming the High Court case of Masni Yusoff v. PP [Criminal Trial No: WA-45SO-26-11/2018]
Legal Network Series
ANG PI KUI & ANOR v. LEE WEE TECK & ANOR 1. Any action brought on behalf of a partnership must be filed in the partnership's name or in the names of all its partners. An individual partner to a partnership has no locus standi to institute an action against a party that entered into a transaction with the partnership firm without naming either the firm or the other partners. 2. A landlord has the option not to renew or terminate a tenancy upon its expiry. When a landlord without protest receives monthly rent from a tenant after the expiry of the tenancy and during the holding over period, such acceptance of rent does not create a new fixed-term tenancy from the option clause. CIVIL PROCEDURE: Parties - Locus standi - Action premised on tenancy agreement entered between landlord and a partnership firm - Plaintiff brought action in his private capacity and his capacity as a partner in partnership against landlord - Other partners were not named in proceeding - Plaintiff not a party to tenancy agreement - Whether proceeding ought to be brought in name of firm and all partners - Whether plaintiff lacked locus standi to initiate action LANDLORD AND TENANT: Agreement - Termination - Option clause - Tenant gave notice stating intention not to renew tenancy and requested refund of deposit paid - Monthly tenancy created after expiry of tenancy during period of holding over - Whether landlord entitled not to extend tenancy in absence of notice for extension from tenant - Whether there was a valid termination of tenancy - Whether landlord acted in accordance with terms of tenancy - Whether tenancy has been novated - Whether new fixed-term tenancy was created when landlord accepted rent after expiry of tenancy
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LIM KANG SENG & ANOR v. RANI MARIMUTHU & ANOR There is no hard and fast rule that a person's income has to be proved by documentary evidence only. Loss of dependency claim could be proven despite the absence of documentary evidence of the deceased's income. ROAD TRAFFIC: Negligence - Road accident - Fatal accident - Collision between motorcar and motorcycle - Motorcar stopped abruptly in middle of road without any indicator causing motorcycle to crash into rear of motorcar - Driver of motorcar admitted stopping suddenly - Whether there was opportunity for motorcycle to prevent crashing into rear of motorcar - Whether motorcar had created extremely dangerous situation when it halted abruptly in middle of road - Whether there was basis to penalize rider of motorcycle - Whether driver of motorcar to be wholly blamed for causing accident DAMAGES: Fatal accident - Dependency claim - Loss of support - Only deceased's work permit and income tax assessments tendered as exhibits - Payslips merely marked as ID - Deceased's employer refused to attend court as a witness - Whether there was sufficient proof of deceased's earnings - Whether loss of dependency could be proven in absence of documentary evidence of deceased's income DAMAGES: Assessment - Loss of future earnings - Claim for partial loss of future earnings - Inability to sit for longer time due to spinal injury - Continuous pain made it difficult for plaintiff to perform his work as a bus driver - Plaintiff was terminated from employment after accident - Plaintiff was earning for a lower salary after accident - Whether plaintiff was entitled for partial loss of future earnings - Whether plaintiff's inability to work as a result of pain suffered from accident was supported by medical evidence
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MUHAMMAD FARIZ AFIQ MOHD ROHIZI v. PP In cases involving sexual offences, an accused's identification at the identification parade and dock identification by a child victim is possible because the sexual exploitation occurred face to face and at close range. CRIMINAL LAW: Sexual offences - Sexual assault - Penal Code, s. 377CA - Sexual assault on a child of tender age - Accused inserted fingers into victim's anus - Non-consensual act - Police report and medical test done on same day - Victim related incident to his parents immediately - Accused identified positively by victim during identification parade and dock identification - Whether there was cogent corroborative evidence to support evidence of victim - Whether victim was competent to testify in court - Whether there was a need to procure scientific evidence when medical evidence confirmed injuries suffered by victim - Whether prosecution had proved its case beyond reasonable doubt CRIMINAL PROCEDURE: Defence - Denial - Sexual offence - Accused inserted fingers into victim's anus - Accused admitted meeting victim on alleged incident date - Accused did not lodge police report to deny allegation of sexual assault on victim - Whether prosecution's evidence had been refuted and dislodged by defence - Whether defence was a mere denial - Whether denial runs contrary to medical evidence
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JEFFRY ABDULLAH lwn. PP 1. Perbuatan menukar air kencing oleh seorang anggota polis adalah satu perbuatan yang melanggar hal ehwal prinsipal dalam memastikan barang kes dijaga rapi dan tidak tercemar supaya sesuatu pendakwaan yang dilakukan adalah sesuai dengan proses undang-undang. 2. Sesuatu pihak tidak akan dianggap sebagai rakan jenayah semata-mata kerana telah memberi, berjanji, menawarkan atau bersetuju memberi apa-apa imbuhan. 3. Pengadu yang hanya memainkan peranan untuk memerangkap seorang anggota polis dalam satu perbuatan jenayah bukanlah rakan sejenayah. Dalam hal sedemikian, keterangan pengadu tersebut tidak memerlukan keterangan sokongan. KETERANGAN: Sokongan - Pengadu - Kesalahan rasuah - Kebolehterimaan keterangan pengadu - Pengadu menghulurkan wang kepada tertuduh - Suapan yang berlaku terhadap tertuduh atas arahan pihak SPRM melalui perangkap - Sama ada pengadu merupakan rakan sejenayah - Sama ada pengadu hanya memainkan peranan untuk memerangkap anggota polis dalam perbuatan jenayah - Sama ada keterangan pengadu memerlukan sokongan PERKATAAN DAN ISTILAH: 'Hal-ehwal prinsipal' - Seksyen 17(a) Akta Suruhanjaya Pencegahan Rasuah 2009 - Sama ada merujuk kepada bidang tugas dan urusan yang ditetapkan oleh satu badan awam UNDANG-UNDANG JENAYAH: Rasuah - Pemerolehan suapan secara rasuah -Penerimaan suapan oleh pegawai polis - Dorongan untuk menukar air kencing orang yang ditahan yang didakwa positif dadah - Tertuduh mengambil wang yang dihulurkan dan memasukkan ke dalam poket seluarnya - Sama ada suapan telah diperoleh secara terus terang - Sama ada intipati pertuduhan bawah s. 17(a) Akta Suruhanjaya Pencegahan Rasuah 2009 telah dibuktikan - Sama ada perbuatan tertuduh melanggar hal ehwal prinsipal berkenaan penjagaan barang kes - Sama ada anggapan bawah s. 50(1) Akta Suruhanjaya Pencegahan Rasuah 2009 terpakai
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CHE YUNUS ABD RAHMAN @ CHE AWANG & SATU LAGI lwn. ISMAIL CHOKAT ALI Walaupun A. 55 k. 9 Kaedah-Kaedah Mahkamah 2012 ('KKM') tidak memperuntukkan bahawa pindaan boleh dibuat pada notis rayuan yang telah difailkan di Mahkamah Tinggi, namun demikian Mahkamah Tinggi mempunyai budi bicara bawah A. 20 k. 8 KKM untuk mempertimbangkan permohonan untuk meminda notis rayuan tersebut. GANTI RUGI: Rayuan - Rayuan terhadap awad - Kecederaan serius pada bahagian kepala - Hakim bicara memberikan RM250,000 sebagai ganti rugi bagi kecederaan pada bahagian kepala dan RM181,000 sebagai kos rawatan masa hadapan - Plaintif masih mempunyai kelemahan dan kecacatan selepas kemalangan - Plaintif telah menjalani banyak pembedahan - Plaintif mengalami gangguan emosi yang tidak menentu - Sama ada kelemahan dan kecacatan plaintif bersifat kekal - Sama ada awad-awad yang telah diberikan terlampau tinggi - Sama ada plaintif wajar diberikan kos rawatan masa hadapan bagi menjalani rawatan psikiatri GANTI RUGI: Kecederaan diri - Kos penjagaan - Kecederaan serius pada bahagian kepala - Plaintif mengalami kelemahan dan kecacatan yang bersifat kekal selepas kemalangan - Plaintif berusia muda dan terpaksa bergantung kepada orang lain - Kehilangan keupayaan untuk bekerja - Sama ada pergerakan plaintif memerlukan pengawasan - Sama ada kos penjagaan wajar diberikan PROSEDUR SIVIL: Rayuan - Notis rayuan - Permohonan untuk meminda notis rayuan di Mahkamah Tinggi - Permohonan difailkan bawah A. 55 k. 9 Kaedah-Kaedah Mahkamah 2012 ('KKM') - Budi bicara Mahkamah - Kelewatan pemfailan permohonan - Sama ada Mahkamah mempunyai budi bicara untuk meminda notis rayuan berlandaskan A. 20 k. 8 KKM - Sama ada terdapat alasan yang munasabah dalam kelewatan pemfailkan permohonan PROSEDUR SIVIL: Kos - Perintah berkenaan kos - Penetapan kos selepas bicara - Kos membela dan kos kepeguaman - Liabiliti pihak-pihak ditetapkan atas dasar 50: 50 - Sama ada kos membela dan kos kepeguaman adalah berasingan dengan ganti rugi yang diberikan di dalam suatu tindakan - Sama ada kos membela dan kos kepeguaman yang penuh wajar diberikan - Kaedah-Kaedah Mahkamah 2012, A. 59 k. 23(5)(d)
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CLJ 2021 Volume 10 (Part 6)
Pursuant to the scheme of the Mental Health Act 2001, after a prima facie case is proven, the subject should be allowed to rebut the prima facie case. Once the rebuttal is accepted, the matter ends and, no inquiry would be ordered. But, if it is not accepted, an inquiry would be ordered. The inquiry itself will be in two-tier. First is to establish that the subject is indeed mentally disordered. If this is not proven, the matter ends there. If this is proven, then the second stage will have to be established; to prove that the mental disorder has indeed resulted in the subject being incapable of managing himself/herself and his/her affairs due to such mental disorder. Once the court makes the order that an inquiry be held under s. 52 of the Mental Health Act 2001, that order is a final decision that disposes of the rights of the parties and the aggrieved party has every right to appeal against the order.
Ng Pik Lian v. Tai May Chean & Anor And Other Appeals [2021] 10 CLJ 841 [CA]
MENTAL DISORDERS AND TREATMENTS: Inquiry - Prima facie - Determination of whether subject mentally disordered - Whether mental disorder made subject incapable of managing herself and her affairs - Inquiry ordered after prima facie case proven - Whether would mean subject only allowed to rebut prima facie case after inquiry - Whether subject afforded opportunity to rebut prima facie case - Whether circumstances leading to application for inquiry considered - Whether application made in good faith - Mental Health Act 2001, s. 52
CIVIL PROCEDURE: Originating summons - Application for - Inquiry - Prima facie - Determination of whether subject mentally disordered - Whether subject incapable of managing herself and her affairs - Inquiry ordered after prima facie case proven - Carer for subject ordered to produce subject to court - Whether would mean subject only allowed to rebut prima facie case after inquiry - Whether subject afforded opportunity to rebut prima facie case - Whether judge seized with jurisdiction to order carer to produce subject for inquiry - Whether circumstances leading to application for inquiry considered - Whether application made in good faith - Mental Health Act 2001, s. 52
CIVIL PROCEDURE: Judgments and orders - Finality - Finality of inquiry order - Inquiry order after prima facie case proven - Determination of whether subject mentally disordered - Whether mental disorder made subject incapable of managing herself and her affairs - Whether inquiry order final decision that disposed of rights of parties - Whether appealable - Mental Health Act 2001, s. 52 - Courts of Judicature Act 1964, s. 3
KAMALUDDIN MD SAID JCA
ABU BAKAR JAIS JCA
GUNALAN MUNIANDY JCA
- For the appellant - Michael Chow & Wong Zhi Khung; M/s Michael Chow
- For the 1st respondent - Chetan Jethwani; M/s Chetan Jethwani & Co
- For the 2nd respondent - Kelvin Seet Wan Nam & Lau Zhong Yan; M/s Chooi & Company + Cheang & Ariff
- For the appellant - Kelvin Seet Wan Nam & Lau Zhong Yan; M/s Chooi & Company + Cheang & Ariff
- For the 1st respondent - Chetan Jethwani; M/s Chetan Jethwani & Co
- For the 2nd respondent - Michael Chow & Wong Zhi Khung; M/s Michael Chow
Intermittent absence from work does not warrant disciplinary action, more so, where there is evidence of condonation. Hence, the Public Services Commission erred in dismissing the employee from work, where the absence from work was condoned and the superior failed to report the absence 'as soon as possible' as required under reg. 25 of the Public Officers (Conduct and Disciplinary) Regulations 1993.
Noor Bhayzura Dali v. Suruhanjaya Perkhidmatan Awam Malaysia & Anor [2021] 10 CLJ 860 [CA]
ADMINISTRATIVE LAW: Judicial review - Certiorari and mandamus - Dismissal from service on ground of misconduct - Absence from work without permission - Whether misconduct warranted disciplinary action - Whether disciplinary process tainted with procedural impropriety - Whether action taken 'as soon as possible' by superior - Whether delay amounted to condonation - Whether failure to consider defence of condonation warranted appellate interference
LABOUR LAW: Dismissal - Misconduct - Absence from work without permission - Whether misconduct warranted disciplinary action - Whether period of absence triggered operation of reg. 26 of Public Officers (Conduct and Disciplinary) Regulations 1993 - Whether disciplinary process tainted with procedural impropriety - Whether action taken 'as soon as possible' by superior - Whether delay amounted to condonation - Whether failure to consider defence of condonation warranted appellate interference
LAU BEE LAN JCA
RAVINTHRAN PARAMAGURU JCA
MOHD SOFIAN ABD RAZAK JCA
- For the appellant - Mohd Khairul Azam Abd Aziz; M/s Azam Aziz & Co
- For the respondent - Ahmad Hanir Hambaly & Istisyhad Ismail; SFCs
Whether the arrest and detention of an accused person is wrongful would very much depend on whether the authorities had acted within the provision of s. 23(1)(a) of the Criminal Procedure Code and/or s. 29 of the Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 ('ATIPSOM'). The authorities have to show they have reasonable or probable cause to effect the arrest, in that, the authorities have received credible information or held reasonable suspicion as to the commission of an offence. With regard to the arrest of the accused person in this case, taking into consideration that the police report did not disclose any offence under s. 13(a) to (h) of the ATIPSOM or under s. 323 of the Penal Code against the accused, or for that matter any seizable offence, and that the accused was not a 'person who has been concerned in any offence committed anywhere in Malaysia which is a seizable offence... or against whom a reasonable complaint has been made or credible information has been received or a reasonable suspicion exists of his having been so concerned,' then the evidence is aplenty in support of the irresistible conclusion that the arrest and detention of the accused was unlawful.
Zaidah Ismail v. Inspektor Rabiatul Adawiayah Mohd Noor & Ors And Another Appeal [2021] 10 CLJ 876 [CA]
CIVIL PROCEDURE: Action - Tort - Unlawful arrest and detention - Claim for - First plaintiff arrested and remanded for human trafficking - Whether police report disclosed any offence under s. 13(a) to (h) of Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 ('ATIPSOM') against first plaintiff - Whether first plaintiff committed seizable offence under ATIPSOM - Whether arrest, detention and investigation done with reasonable and probable cause - Whether defendants wrongly or exceedingly used powers with bad faith in arresting and investigating first plaintiff - Whether defendants acted within provisions of s. 23(1)(a) of Criminal Procedure Code ('CPC') and s. 29 of ATIPSOM - Whether defendant followed strictly requirements stipulated in s. 117 of CPC - Whether arrest and detention lawful - Whether defendants liable for damages
TORT: Damages - Unlawful arrest and detention - First plaintiff arrested and remanded for human trafficking - Whether police report disclosed any offence under s. 13(a) to (h) of Anti-Trafficking in Persons and Anti-Smuggling of Migrants Act 2007 ('ATIPSOM') against first plaintiff - Whether first plaintiff committed seizable offence under ATIPSOM - Whether arrest, detention and investigation done with reasonable and probable cause - Whether defendants wrongly or exceedingly used their powers with bad faith in arresting and investigating first plaintiff - Whether defendants acted within provisions of s. 23(1)(a) of Criminal Procedure Code ('CPC') and s. 29 of ATIPSOM - Whether defendant followed strictly requirements stipulated in s. 117 of CPC - Whether arrest and detention lawful - Whether defendants liable for damages
LAU BEE LAN JCA
VAZEER ALAM MYDIN MEERA JCA
MOHD SOFIAN ABD RAZAK JCA
- For the appellants - Nordin Kassim, R Jayasingam & Ng Keng Yang; M/s Nordin Kassim & Aziz
- For the respondents - Iznan Ishak, Syahriah Shapiee & Mohd Ashraf Abd Hamid; AG's Chambers
The blanket denial of the right to be considered for bail for male offenders under the Security Offences (Special Measures) Act 2012 ('SOSMA') as adverted to by its s. 13(2)(b) is discriminatory of men. Such a blanket exception in favour of women is also devoid of any rationale or reasonable classification or differentiation and violates the equality provision of art. 8 of the Federal Constitution ('FC'). Whilst SOSMA is a valid law and remains valid notwithstanding that it may offend arts. 5, 9, 10, 13 of the FC, it cannot offend or be inconsistent with art. 8. It follows that the word 'women' in s. 13(2)(b) must be defined as including 'men'. It follows further that the applicants for bail herein, being men charged with a security offence under SOSMA, are entitled to be considered for bail.
Entiran Durasamy & Other Applications v. PP [2021] 10 CLJ 902 [HC]
CRIMINAL LAW: Bail - Security offences - Blanket denial of bail to male offenders - Whether discriminatory - Whether violating non-gender discrimination provision of art. 8 of Federal Constitution - Applicant not in category of persons amenable to bail - Whether eligible for consideration for bail nonetheless - Maxim expressio unius est exclusio alterius - Applicability - Penal Code, s. 130(V)(1) - Security Offences (Special Measures) Act 2012, s. 13(2)(b) - Federal Constitution, arts. 5, 8, 9, 10, 13 & 149
STATUTORY INTERPRETATION: Construction of statute - Interpretation - Section 13(2)(b) of Security Offences (Special Measures) Act 2012 - Security offence - Grant of bail - Word 'women' therein - Whether to include 'men' - Whether male offender under Act could be considered for bail
STATUTORY INTERPRETATION: Construction of statute - Laws enacted under art. 149 of Federal Constitution ('FC') - Security Offences (Special Measures) Act 2012 - Validity - Whether valid notwithstanding inconsistency with arts. 5, 9, 10, 13 of FC - Whether to be construed harmoniously with equality provision in art. 8 - Whether cannot be inconsistent with art. 8 - Security Offences (Special Measures) Act 2012, s. 13(2)(b) - Federal Constitution, arts. 5, 8, 9, 10, 13 & 149
CRIMINAL PROCEDURE: Bail - Security offences - Second application for bail - Whether court functus officio - Failure by court in first application to consider possible discrimination and breach of art. 8 of Federal Constitution - Whether a jurisdictional omission - Whether an exception to functus officio rule - Whether present court could hear fresh application - Security Offences (Special Measures) Act 2012, s. 13(2)(b) - Federal Constitution, art. 8
SU TIANG JOO JC
- For the respondent - Mohd Sabri Othman, Nur Ainaa Ridzwan & Adip Sabir Abdullah; DPPs
- For the 1st, 2nd & 4th accused - Noorfarihah Arshad; M/s Nurul & Charan
- For the 3rd accused - Ashok Athimulan & Noorfarihah Arshad; M/s Nurul & Charan
- For the 5th, 6th, 7th & 8th accused - Nahtan N Krishnan; M/s Naht, Guna & Partners
A detainee's constitutional right to life and liberty is guaranteed by the Federal Constitution. Upon a detainee's arrest, he is in the custody and care of the police. His wellbeing is in the hands of the police for, as a detainee, he would not be in a position to have himself medically attended to as he would a free man. The police is therefore subject to, at common law and statute, a duty to exercise reasonable care for the safety of a detainee during his detention in custody. The police owes a detainee a duty of care to ensure, inter alia, that he receives medical attention and assistance. The extent of this duty increases if the detainee has a deteriorating health condition.
Janagi Nadarajah & Anor v. Sjn Razali Budin & Ors [2021] 10 CLJ 915 [HC]
TORT: Damages - Claim - Deceased arrested by police - Deceased deprived of daily medications required for various health problems - Deceased died while under police custody - Whether deceased died due to negligent acts, omissions or breach of statutory duty of police - Civil Law Act 1956, ss. 7 & 8
TORT: Duty of care - Breach - Deceased arrested by police - Deceased deprived of daily medications required for various health problems - Deceased died while under police custody - Whether police owed duty of care towards deceased - Whether police breached duty of care by failing to provide necessary medical attention to deceased - Whether actions and omissions by police caused or contributed to deceased's death - Whether police liable to pay damages
TORT: Negligence - Police - Deceased arrested by police - Deceased deprived of daily medications required for various health problems - Deceased died while under police custody - Whether deceased died due to negligent acts, omissions or breach of statutory duty of police
TORT: Statutory duty - Breach - Deceased arrested by police - Deceased deprived of daily medication required for various health problems - Deceased died while under police custody - Whether deceased died due to negligent acts, omissions or breach of statutory duty of police - Police Act 1967, s. 20
QUAY CHEW SOON JC
- For the plaintiffs - M Visvanathan & V Sanjay Nathan; M/s Saibullah MV Nathan & Co
- For the defendants - Aisyaf Falina Abdullah; SFC
Having recognised that a facilitation fund is tax exempt and that paras. 3(1), 3(2) and 4 of the Income Tax (Exemption) (No. 22) 2006 do not apply, the Inland Revenue Board cannot later contend that the exemption does not apply to the entire facilitation fund and disallow the deduction of expenditures. This is akin to retrospectively revoking or withdrawing the tax exemption and amounts to a breach of the principles of natural justice besides being in breach of the legitimate expectation of the taxpayer to be treated fairly. The Inland Revenue Board should not be allowed to approbate and reprobate.
Landmark Property Sdn Bhd v. Ketua Pegawai Eksekutif/Ketua Pengarah Hasil Dalam Negeri & Anor [2021] 10 CLJ 954 [HC]
ADMINISTRATIVE LAW: Judicial review - Application for - Certiorari, declaratory orders and reliefs - Application for judicial review against decision of Inland Revenue Board ('IRB') - Government of Malaysia provided facilitation fund to taxpayer for development of land - IRB stated that facilitation fund exempt from income tax and any expenditure incurred out of facilitation fund would not be eligible for deduction - IRB issued notices of assessment to taxpayer - Whether impugned assessments ultra vires Income Tax (Exemption) (No. 22) 2006, s. 127(3)(b) of Income Tax Act 1967 and arts. 8 and/or 96 of Federal Constitution - Whether impugned assessments illegal, in excess of jurisdiction and/or irrational - Whether null and void - Rules of Court 2012, O. 53 r. 4
REVENUE LAW: Income tax - Assessment - Notices of assessment - Government of Malaysia provided facilitation fund to taxpayer for development of land - Inland Revenue Board ('IRB') stated that facilitation fund exempt from income tax and any expenditure incurred out of facilitation fund would not be eligible for deduction - IRB issued notices of assessment to taxpayer - Whether impugned assessments ultra vires Income Tax (Exemption) (No. 22) 2006, s. 127(3)(b) of Income Tax Act 1967 and arts. 8 and/or 96 of Federal Constitution - Whether impugned assessments illegal, in excess of jurisdiction and/or irrational - Whether null and void
LEONARD DAVID SHIM JC
- For the applicant - Saiful Azian Mokhtar; M/s Jayasuriya Kah & Co
- For the respondents - Arsyad Hasanuddin & Mohammad Danial Ahmad; Revenue Counsel
- Mohd Hafizi Abdul Halim; SFC
Section 403(b) of the Companies Act 2016 is clear, in that, a judicial management procedure is not applicable to a public listed company as it is subjected to the Capital Markets and Services Act 2007 ('CMSA'). A public listed company under the CMSA cannot avail itself of a judicial management corporate rescue mechanism under Sub Division 2 of Division 8 Part III of the Companies Act 2016. Where secured creditors object to a company's application for an order that it be placed under judicial management of a judicial manager, the court can dismiss it in accordance with s. 409(b) of the Companies Act 2016.
Re Scomi Group Bhd [2021] 10 CLJ 975 [HC]
COMPANY LAW: Judicial management - Application for - Application for company to be placed under judicial management of judicial manager - Whether company subject to Capital Markets and Services Act 2007 - Whether s. 403(b) of Companies Act 2016 applies to all companies where shares are quoted on a stock market of a stock exchange - Whether company as public listed company could avail itself of judicial management corporate rescue mechanism under Sub-division 2 of Division 8, Part III of Companies Act 2016 - Whether secured creditors have rights to veto application for judicial management - Whether company entitled to obtain judicial management - Companies Act 2016, s. 409(b)
STATUTORY INTERPRETATION: Construction of statute - Interpretation - Words in s. 403(b) of Companies Act 2016 - Whether plain, clear and unambiguous - Whether s. 403(b) of Companies Act 2016 applies to all companies where shares are quoted on a stock market of a stock exchange - Whether company as public listed company could avail itself of judicial management corporate rescue mechanism under Sub-division 2 of Division 8, Part III of Companies Act 2016
NADZARIN WOK NORDIN JC
- For the applicant - Malik Imtiaz, S Raven, Lim Yvonne, Siti Nur Amirah Aqilah Adzman & Muhammad Ahnaf; M/s S Ravenesan
- For Maybank Banking Bhd - CS Mong & Medha Ong; M/s Lee Hishammuddin Allen & Gledhill
- For the interveners SBI Spectrum Sdn Bhd - Shahman Sangaran & Cheryl Leong; M/s Kumar Jaspal Quah & Aishah
- For See Song & Sons Sdn Bhd - Nimalan Devaraja & Janice Ooi; M/s Skrine
LNS Article(s)
BUSINESS OPPORTUNITY — CAN A DIRECTOR DIVERT?* [Read excerpt]
by SM Shanmugam and Siew Hui Yi** [2021] 1 LNS(A) clvREFLECTIONS ON THE FREEDOM OF INFORMATION ACT SINCE ITS ENACTMENT IN 2011 [Read excerpt]
by J. U. Ebuara, Esq.* Femi Olorunyomi, Esq.* [2021] 1 LNS(A) clvi
Principal Acts
Number | Title | In force from | Repealed | Superseded |
ACT 832 | Societies Act 1966 (Revised 2021) | 1 December 2021 pursuant to paragraph 6(1)(xxiii) of the Revision of Laws Act 1968 [Act 1]; Revised up to 14 November 2021; First enacted in 1966 as Act of Parliament No 13 of 1966; First Revision - 1987 (Act 335 wef 19 October 1987) | - | Societies Act 1966 (Revised 1987) [ACT 335] |
ACT 831 | Finance Act 2020 | The Income Tax Act 1967 [Act 53] see s 3, the Real Property Gains Tax Act 1976 [Act 169] see s 31, the Stamp Act 1949 [Act 378] see s 39, the Petroleum (Income Tax) Act 1967 [Act 543] see s 51, the Labuan Business Activity Tax Act 1990 [Act 445] see s 55, the Finance Act 2012 [Act 742] see s 63 and the Finance Act 2018 [Act 812] see s 65 | - | - |
ACT 830 | Temporary Measures For Government Financing (Coronavirus Disease 2019 (COVID-19)) Act 2020 | 27 February 2020 until 31 December 2022 except s 3; 26 October 2020 until 31 December 2022 - s 3 | - | - |
ACT 829 | Temporary Measures For Reducing The Impact of Coronavirus Disease 2019 (COVID-19) Act 2020 | Part I - 23 October 2020 (shall continue for a period of two years); Part II, Part III (Limitation Act 1953), Part IV (Sabah Limitation Ordinance), Part V (Sarawak Limitation Ordinance), Part VI (Public Authorities Protection Act 1948), Part IX (Consumer Protection Act 1999), Part X (Distress Act 1951) - 18 March 2020 until 31 December 2020; Part VII (Insolvency Act 1967) - 23 October 2020 until 31 August 2021; Part VIII (Hire-Purchase Act 1967) - 1 April 2020 until 31 December 2020; Part XI (Housing Development (Control and Licensing) Act 1966), Part XII (Industrial Relations Act 1967), Part XIII (Private Employment Agencies Act 1981), Part XIX - 18 March 2020; Part XIV (Land Public Transport Act 2010), Part XV (Commercial Vehicles Licensing Board Act 1987) - 1 August 2020 until 31 December 2021; Part XVI (Courts of Judicature Act 1964), Part XVII (Subordinate Courts Act 1948), Part XVIII (Subordinate Courts Rules Act 1955) - 18 March 2020 until 23 October 2020 (shall continue for a period of two years) | - |
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ACT 828 | National Land Code (Revised 2020) | 15 October 2020 pursuant to paragraph 6(1)(xxiii) of the Revision of Laws Act 1968 [Act 1]; Revised up to 14 October 2020; First enacted in 1965 as Act of Parliament No 56 of 1965 | - | National Land Code [ACT 56 of 1965] |
Amending Acts
Number | Title | In force from | Principal/Amending Act No |
ACT A1637 | National Trust Fund (Amendment) Act 2021 | 9 December 2021 [PU(B) 659/2021] | ACT 339 |
ACT A1636 | Windfall Profit Levy (Amendment) Act 2021 | 1 December 2021 [PU(B) 614/2021] | ACT 592 |
ACT A1635 | Temporary Measures For Government Financing (Coronavirus Disease 2019 (Covid-19)) (Amendment) Act 2021 | 18 November 2021 | ACT 830 |
ACT A1634 | Co-Operative Societies (Amendment) Act 2021 | 1 April 2021 [PU(B) 174/2021] | ACT 502 |
ACT A1633 | Tourism Tax (Amendment) Act 2021 | 1 April 2021 [PU(B) 148/2021] - s 1, 2, 3, 4, 5, 6, 7, 8, 9, 11, 12, 13, 14, 15, 16, 17, 18, 19 and 20; and s 10 (only for new subsection 20C(3) of the new part VA of the Tourism Tax Act 2017 [Act 791]); 1 July 2021 [PU(B) 148/2021] - s 10 (except for the provision of new subsection 20C(3) of the new part VA of the principal Act) and 21 | ACT 791 |
PU(A)
Number | Title | Date of Publication | In force from | Principal/ Amending Act No |
PU(A) 463/2021 | Fire Services (Special Duty Fees) Regulations 2021 | 21 December 2021 | 1 January 2022 | ACT 341 |
PU(A) 462/2021 | Stamp Duty (Exemption) (No. 5) 2018 (Amendment) Order 2021 | 21 December 2021 | 1 January 2022 | PU(A) 359/2018 |
PU(A) 461/2021 | Price Control and Anti-Profiteering (Price Marking of Price-Controlled Goods) (No. 8) Order 2021 | 21 December 2021 | 23 December 2021 to 31 December 2021 | ACT 723 |
PU(A) 460/2021 | Price Control and Anti-Profiteering (Determination of Maximum Price) (No. 10) Order 2021 | 21 December 2021 | 23 December 2021 to 31 December 2021 | ACT 723 |
PU(A) 459/2021 | Control of Supplies (Controlled Articles) (No. 8) Order 2021 | 21 December 2021 | 22 December 2021 | ACT 122 |
PU(B)
Number | Title | Date of Publication | In force from | Principal/ Amending Act No |
PU(B) 671/2021 | Appointment and Revocation of Appointment of Members of The National Wages Consultative Council | 20 December 2021 | Appointment - Specified in column (3) of the Schedule; Revocation - 1 August 2021 | ACT 723 |
PU(B) 673/2021 | Notice To Third Parties | 20 December 2021 | 21 December 2021 | ACT 613 |
PU(B) 672/2021 | Notification of Values of Crude Palm Oil Under Section 12 | 17 December 2021 | 1 January 2022 to 31 January 2022 | ACT 235 |
PU(B) 671/2021 | Notification of Values of Crude Petroleum Oil Under Section 12 | 16 December 2021 | 17 December 2021 to 30 December 2021 | ACT 235 |
PU(B) 670/2021 | Notice of Initiation of Expedited Review of The Anti-Dumping Duties With Regard To Imports of Prepainted, Painted Or Colour Coated Steel Coils Originating Or Exported From Shandong Ruifeng Composite Material Co. Ltd. From The People's Republic of China | 16 December 2021 | 17 December 2021 | ACT 504 |
Legislation Alert
Updated
Act/Principal No. | Title | Amended by | In force from | Section amended |
PU(B) 621/2021 | Notice Under Subregulation 11(5A) Polling Hours For the General Election of the Legislative Assembly of the State of Sarawak | PU(B) 664/2021 | Schedule | |
PU(A) 367/2021 | Stamp Duty (Exemption) (No. 11) Order 2021 | PU(A) 439/2021 | 1 January 2022 | Paragraph 2 |
PU(A) 128/1990 | Registration of Engineers Regulations 1990 | PU(A) 438/2021 | 1 January 2022 | Regulation 34A |
PU(A) 386/1981 | Elections (Conduct of Elections) Regulations 1981 | PU(A) 434/2021 | 15 December 2021 | Regulation 19 and First Schedule |
PU(A) 293/2002 | Elections (Registration of Electors) Regulations 2002 | PU(A) 433/2021 | 15 December 2021 | Regulations 2, 6, 10, 12, 12A, 13, 13A, 14 - 17, 19, 20, 21A, 22, 23 and 25; Schedule |
Revoked
Act/Principal No. | Title | Revoked by | In force from |
PU(A) 219/2011 | Income Tax (Exchange of Information) Rules 2011 | PU(A) 436/2021 | 2 December 2021 |
PU(A) 435/1994 | Atomic Energy Licensing (Small Amang Factory) (Exemption) Order 1994 | PU(A) 435/2021 | 1 June 2022 |
PU(A) 476/2010 | Stamp Duty (Remission) (No. 4) Order 2010 | PU(A) 428/2021 | 28 December 2018 |
PU(A) 392/2018 | Labuan Business Activity Tax (Requirements For Labuan Business Activity) Regulations 2018 | PU(A) 423/2021 | 1 January 2019 except for regulation 3; 1 January 2021 - regulation 3 |
PU(A) 323/2021 | Proklamasi Darurat (Sarawak) | PU(A) 413/2021 | 4 November 2021 |