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(2025) All Malaysia Reports (AMR) - Week 15 (Part 1)

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Recently added cases from AMR to Westlaw Asia

Ketua Pengarah Hasil Dalam Negeri v Berjaya Golf & Resort Berhad [2025] 3 AMR 121, CA

Revenue law – Income tax – Group relief for companies – Losses surrendered claimed by two companies within same group – Amount claimed between companies revised after tax audit – Application for relief under s 131(1) of the Income Tax Act 1967 ("Act") rejected in view of irrevocable election under s 44A(2)(a)(iv) of the same – Appeal before High Court allowed – Whether surrendering and claimant companies that made irrevocable election under s 44A(2)(a)(iv) of the Act could subsequently revise amount surrendered and claimed – Whether any error or mistake by taxpayer justifying relief application – Income Tax Act 1967, ss 44A, 44A(2), (2)(a)(iv), (6), 131(1)

Sathish Kumar Ayyaswamy & Anor v Peeran Syed Mohamed Syed Mahaboob [2025] 3 AMR 148, CA

Civil procedure – Striking out – Statement of claim ("SOC") – High Court struck out suit for defamation and held two elements pleaded unsustainable – Whether material facts required to establish defamation pleaded in SOC – Merits of case considered by court in striking out application – Whether High Court plainly wrong in striking out pleadings – Rules of Court 2012, Order 18 r 19(1)(a), Order 78 r 3, 3(1)

Tort – Defamation – Libel – High Court struck out suit for defamation and held two elements pleaded unsustainable – Whether material facts required to establish defamation pleaded in SOC – Whether merits of case could be considered by court in striking out application – Whether High Court plainly wrong in striking out pleadings – Rules of Court 2012, Order 18 r 19(1)(a), Order 78 r 3, 3(1)

Export-Import Bank of Malaysia Berhad v Impiana Seminyak (Labuan) Co Ltd & Anor [2025] 3 AMR 162, HC

Contract – Loan agreement – Recovery – Default in Islamic financing facility – Bank granted moratorium, deferring payment for specified period during COVID-19 – Imposition of additional conditions – Termination of facility due to borrower's non-compliance of conditions – Whether bank precluded from recovering outstanding sum due to moratorium granted – Whether borrower's obligations to comply with additional conditions suspended – Whether borrower and guarantor liable to pay outstanding sum jointly and severally – Whether validity and binding effect of agreements amenable to challenge – Whether interest/penalty charges exorbitant and unreasonable – Contracts Act 1950, ss 86, 88

Hsu, Chin-Yao v Hsu, Zuei-Ting [2025] 3 AMR 184, HC

Contract – Remedies – Restitution – Suit filed for recovery of sum lent for sibling's personal expenses and consumption – Claim of unjust enrichment – Allegation that sum remitted with non-gratuitous intent for and on behalf of their late father – Whether proved – Whether benefit enjoyed by defendant – Whether ingredients of s 71 of Contracts Act 1950 fulfilled – Whether appellate intervention warranted – Contracts Act 1950, s 71

Marcel Jude a/l MS Joseph v Sabah Publishing House Sdn Bhd & 4 Ors [2025] 3 AMR 194, HC

Bankruptcy – Duties and disabilities of bankrupt – Undischarged bankrupt – Suit for defamation filed with backdated sanction obtained from Director General of Insolvency – Whether requirement of sanction under s 38(1)(a) of Insolvency Act 1967 complied with – Whether undischarged bankrupt had locus standi to file suit – Whether suit ought to be struck out – Insolvency Act 1967, s 38(1)(a) – Rules of Court 2012, Order 18 r 19(1)(b), (d), Order 92 r 4

Civil procedure – Striking out – Statement of claim – Suit for defamation filed by undischarged bankrupt – Backdated sanction obtained from Director General of Insolvency – Whether requirement of sanction under s 38(1)(a) of Insolvency Act 1967 complied with – Whether undischarged bankrupt had locus standi to file suit – Whether suit ought to be struck out – Insolvency Act 1967, s 38(1)(a) – Rules of Court 2012, Order 18 r 19(1)(b), (d), Order 92 r 4

OCBC Al Amin Bank Berhad v LTB Marketing Sdn Bhd [2025] 3 AMR 203, HC

Land law – Sale of land – Order for sale – Default in repayment of loan facility – Charge created over borrower's land as security – No objection raised against loan agreement or statutory notice under National Land Code – Whether borrower successfully established cause to contrary – Whether outstanding sum properly quantified/justified – Terms of agreement allegedly unreasonable – Whether borrower estopped from denying contents of agreement – National Land Code, ss 254, 256 – Rules of Court 2012, Order 83

Teong Peek Meng v Teong Peck Joo [2025] 3 AMR 210, HC

Land Law – Caveats – Removal of – Disputes of ownership over land – Land transferred and registered in plaintiff's name following distribution order – Defendant lodged private caveat on land, claiming beneficial interest after two decades – Whether defendant had valid caveatable interest under s 323(1) of the National Land Code – Whether serious question meriting trial raised to justify retaining caveat – Whether balance of convenience favoured removal of caveat – National Land Code, ss 323(1), 327

The Everly Group Limited & Anor v Hotel Scott Sdn Bhd [2025] 3 AMR 219, HC

Contract – Breach – Damages – Claim for outstanding tourism tax and penalties against hotel's manager and agent – Management agreement executed only between hotel and manager – No privity of contract between hotel and agent – Tax collected and deposited in hotel's operational account but not remitted – Whether agent could be held jointly and severally liable with manager – Whether manager liable for unpaid tax and penalties imposed – Whether contractually obligated to ensure tax remittance – Whether failure to do so constituted breach of contract – Contracts Act 1950, s 186

Yu Ming Wee & 3 Ors v Ikatan Khusus Sdn Bhd & 2 Ors [2025] 3 AMR 227, HC

Contract – Share sale agreement – Breach of – First defendant agreed to take over plaintiffs' shareholding in second defendant – Claim for payment of agreed consideration by plaintiffs following share sale – Whether plaintiffs entitled to their claim and to what extent

 

By Thomson Reuters Malaysia Editorial Team
Malaysia Editorial Team

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