(2025) All Malaysia Reports (AMR) - Week 21 (Part 1)
Muhammad Akmal Zuhairi bin Azmal & 4 Ors v Pendakwa Raya (and Another Appeal) [2025] 4 AMR 1, FC
Criminal law – Offences affecting the human body – Murder – Abetment – Court of Appeal substituted convictions of culpable homicide not amounting to murder under s 304(a) of the Penal Code ("Code") with murder under s 300(c) of the same – Victim brutally beaten, kicked and burned with hot iron during interrogation to force confession – Cause of death due to severe burns covering nearly 80% of victim's body – Whether Court of Appeal correctly held elements under s 300(c) of the Code proved – Whether necessary for court to determine specific nature of injury intended by appellants upon victim – Whether injuries inflicted sufficient in ordinary course of nature to cause death – Interpretation of "sufficient" in s 300(c) of the Code – Whether elements for abetment and common intention proved – Penal Code, ss 34, 109, 300(c), 302, 304(a)
Sistem Lingkaran Lebuhraya Kajang Sdn Bhd v Orchard Circle Sdn Bhd & Anor [2025] 4 AMR 45, FC
Land law – Acquisition – Compensation – Appeal against decision declaring surrender of land invalid and ordering matter remitted to High Court for assessment of land – Whether appeal dealt with adequacy of compensation or validity of surrender – Whether proviso to s 49 of the Land Acquisition Act 1960 applicable to bar appeal – Whether surrender of land valid without written consent under s 196 of the National Land Code – Whether appeal ought to be allowed – Land Acquisition Act 1960, s 49, 49(1), Form D, Form 12B – National Land Code, ss 131, 196, 196(1), (1)(a), (c), (2)(a), 197-201, Part Twelve
Serba Wangi (PG) Sdn Bhd v Ketua Pengarah Hasil Dalam Negeri [2025] 4 AMR 96, HC
Revenue law – Income tax – Reinvestment allowance ("RA") – Claim for – Malaysian company expended money to enhance its business in processing its product – Claim for RA rejected – Whether company in operation for less than 12 months – Appeal to Special Commissioners of Income Tax ("SCIT") dismissed – Whether pre-conditions for claim of RA fulfilled – Whether High Court in appeal could interfere with SCIT's finding of facts – Whether appeal ought to be allowed – Control of Padi and Rice (Licensing of Wholesale and Retailers) Regulations 1996 – Income Tax Act 1967, ss 112(3), 113(2), 133A, paragraphs 1, 8(a), 9 of Schedule 7A
