Hong Leong Yamaha Motor Sdn Bhd v Ketua Pengarah Kastam Jabatan Kastam Diraja Malaysia [2024] 2 AMR 729, CA

Administrative law – Remedies – Judicial review – Order of certiorari sought to quash Director General of Customs' ("DGC") decision to impose tax on imported motorcycle components – High Court dismissed application – Whether Sales Tax (Persons Exempted from Payment of Tax) Order 2018 ("2018 Exemption Order") applicable – Whether "finished goods" in column (4) of Schedule C to 2018 Exemption Order means "finished taxable goods" – Whether DGC's act of qualifying impugned words by limiting them to mean only finished taxable goods correct – Whether DGC empowered to amend Schedule C to 2018 Exemption Order to change substantial meaning therein – Sales Tax (Persons Exempted from Payment of Tax) Order 2018, Schedule C, item 1, paragraph (c) column (4) – Sales Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2022 – Sales Tax Act 2018, ss 12, 13, 38

Revenue law – Assessment and collection – Sales tax – Order of certiorari sought to quash Director General of Customs' ("DGC") decision to impose tax on imported motorcycle components – High Court dismissed application – Whether Sales Tax (Persons Exempted from Payment of Tax) Order 2018 ("2018 Exemption Order") applicable – Whether "finished goods" in column (4) of Schedule C to 2018 Exemption Order means "finished taxable goods" – Whether DGC's act of qualifying impugned words by limiting them to mean only finished taxable goods correct – Whether DGC empowered to amend Schedule C to 2018 Exemption Order to change substantial meaning therein – Sales Tax (Persons Exempted from Payment of Tax) Order 2018, Schedule C, item 1, paragraph (c) column (4) – Sales Tax (Persons Exempted from Payment of Tax) (Amendment) Order 2022 – Sales Tax Act 2018, ss 12, 13, 38

Peninsular Home Sdn Bhd v Ko Lim Tristar Sdn Bhd [2024] 2 AMR 748, CA

Contract – Breach – Damages – Appeal on quantum of damages to be awarded in favour of purchaser against developer for deprivation of use of commercial units – Claim for loss of profit based on loss of rental allowed by deputy registrar and affirmed by High Court – Whether loss of profit based on loss of rental could be awarded – Whether rental rate computation justified – Whether appellate court could reverse findings on quantum of damages

ART v GAN [2024] 2 AMR 766, HC

Family law – Divorce – Exemption from conciliation – Consent order – Primary care and control of child with wife, both residing in Vietnam – Wife applied to be exempted from mandatory reference to conciliatory body to avoid inconvenience – Preliminary objection raised on discrepancy in dates of notice of application and affidavit in support – Whether technical procedural discrepancy between dates of filings fatal – Whether exceptional circumstances to justify exemption established – Whether husband had intention to reconcile – Law Reform (Marriage and Divorce) Act 1976, s 106(1)(vi)

Bukit Baru Villas Sdn Bhd v Public Bank Berhad [2024] 2 AMR 779, HC

Banking law – Banker and customer – Negligence – Bank failed to follow company's mandate as regards authority to operate its account – Cheques paid out based on alleged forged signatures of authorised signatories – Whether signature of authorised signatories forged – Whether contractual relationship between bank and customer exists – Whether bank breached fiduciary duty – Whether second limb of s 24 of the Bills of Exchange Act 1949 ("BEA") operative – Whether statutory defence under s 73A of the BEA available to bank – Whether claim in respect of certain cheques time-barred – Bills of Exchange Act 1949, ss 24, 73A, 95 – Limitation Act 1953, ss 6, 6(1), 29

Contract – Breach – Banker and customer relationship – Claim for damages – Bank failed to follow company's mandate as regards authority to operate its account – Cheques paid out based on alleged forged signatures of authorised signatories – Whether signature of authorised signatories forged – Whether contractual relationship between bank and customer exists – Whether bank breached fiduciary duty – Whether second limb of s 24 of the Bills of Exchange Act 1949 ("BEA") operative – Whether statutory defence under s 73A of the BEA available to bank – Whether claim in respect of certain cheques time-barred – Bills of Exchange Act 1949, ss 24, 73A, 95 – Limitation Act 1953, ss 6, 6(1), 29

Lee Tin Yong & 2 Ors v Kementerian Dalam Negeri & Anor [2024] 2 AMR 799, HC

Constitutional law – Citizenship – Citizenship by operation of law – Adoptive parents sought citizenship of child abandoned at birth – Application for identity card rejected with birth certificate of child confiscated and invalidated – Identity of biological mother of child unknown – Whether child presumably born in Malaysia to mother who is a permanent resident – Whether child was found abandoned at time of birth – Whether adoptive parents attempted to ascertain biological mother of child – Whether child ought to be granted citizenship – Births and Deaths Registration Act 1957, s 9 – Federal Constitution, Article 15A, Second Schedule, Part III, section 19B

Mustaqeem bin Zolkeflee v Ayob bin Mustapa @ Mustafa (and Another Suit) [2024] 2 AMR 814, HC

Land law – Indefeasibility – Transfer of title – Landowners claimed to not knowing purchaser and never agreeing to sell of land – Purchaser claimed land purchased based on irrevocable power of attorney ("POA") to avoid real property gains tax – Whether fraud pleaded – Whether POA valid and executed by landowners – Whether the parties executed sale and purchase agreement – Whether consideration duly paid – Validity of transfer of land based on POA without sale and purchase agreement – Evidence Act 1950, s 114(g) – National Land Code, s 340(2)(b) – Powers of Attorney Act 1949, s 6

Veronica Sainik @ Ronald v Meluha Life Sciences Sdn Bhd & 2 Ors [2024] 2 AMR 833, HC

Intellectual property – Copyright – Infringement – Student sought declaration under s 25 of the Copyright Act 1987 that defendants infringed her Master's dissertation – Defendants' patent allegedly copied more than half of her Master's dissertation's contents and data – Whether Master's dissertation was original and copyrightable – Whether moral rights of student existed in Master's dissertation – Whether such rights were infringed – Whether suit abuse of court's process – Whether claims or counterclaims ought to be allowed – Copyright Act 1987, s 25