Kembang Serantau Sdn Bhd v Perbadanan Putrajaya (and Another Appeal) [2024] 5 AMR 1, CA

Contract – Breach – Construction contract – Damages – High Court dismissed contractor's suit seeking payment of sum due and payable under consent judgment and declaration that employer's draft final accounts invalid – Draft final accounts issued stating lesser sum due based on variation order – Whether draft final accounts valid – Whether deductions based on variation order justified and lawful – Whether suit premature – Whether High Court erred in ordering employer to pay sum in draft final accounts to contractor – Whether High Court erred in validating final account prepared by employer

Lim Swee Choo & Anor v Ong Koh Hou @ Won Kok Fong (and Another Appeal) [2024] 5 AMR 30, CA

Contract – Agreements – Assignment agreement – Validity of – Plaintiffs assigned their rights in land to defendant based on sale and purchase agreement ("SPA") – Alleged breach of assignment and supplemental agreement by defendant causing losses to plaintiffs – Whether SPA illegal – Whether assignment and supplemental agreement tainted with illegal SPA – Whether doctrine of total failure of consideration applicable – Whether defendant entitled to restitutionary reliefs – Whether plaintiffs entitled to damages for alleged breach by defendant – Whether appellate intervention warranted – Contracts Act 1950, ss 66, 71, 74(1) – Evidence Act 1950, s 103 – Moneylenders Act 1951

Contract – Breach – Assignment agreement – Claim for damages – Plaintiffs assigned their rights in land to defendant based on sale and purchase agreement ("SPA") – Alleged breach of assignment and supplemental agreement by defendant causing losses to plaintiffs – Whether SPA illegal – Whether assignment and supplemental agreement tainted with illegal SPA – Whether doctrine of total failure of consideration applicable – Whether defendant entitled to restitutionary reliefs – Whether plaintiffs entitled to damages for alleged breach by defendant – Whether appellate intervention warranted – Contracts Act 1950, ss 66, 71, 74(1) – Evidence Act 1950, s 103 – Moneylenders Act 1951

Redberry Ambient Sdn Bhd v Tribunal Rayuan Kastam & Anor [2024] 5 AMR 60, CA

Revenue law – Service tax – Assessments and appeals – High Court dismissed appeal against Customs Appeal Tribunal's decision affirming imposition of service tax on advertising arrangement – Whether rental of advertising space and airtime subject to service tax – Whether services provided for said rental amounted to advertising services – Whether agreement for said rental was rental agreement or agency agreement – Whether appellate intervention warranted – Service Tax Act 2018, ss 7(1), 13, 81(1) – Service Tax Regulations 2018, First Schedule, Group I, item 8

Top Strata Management Sdn Bhd v Perbadanan Pengurusan Bukit Desa Kondominium [2024] 5 AMR 85, HC

Tort – Vicarious liability – Claim for damages – Sessions Court granted damages for losses suffered in claim for fraudulent misappropriation of monies by company's employee in course of employment – Whether company vicariously liable for wrongful act committed by its employee – Whether defence of contributory negligence available to fraudster – Whether employee's fraudulent act proved – Whether appellate intervention warranted