Sivanesan a/l Achalingam v Pathmanathan a/l Kuppusamy (Majlis Peguam Negara – Intervener) [2023] 1 AMR 281, CA

Professions – Advocates and solicitors – Misconduct – Appeal against – Disciplinary Board ("DB") affirmed Disciplinary Committee's ("DC") finding of liability for misconduct and recommendation to impose fine, in default thereof, s 103(1) of the Legal Profession Act 1976 ("LPA") shall apply – High Court affirmed DB's decision – Failure of advocate to appear and represent client on hearing day – Whether DC's recommendation and DB's decision highly perverse and warranted appellate intervention – Whether appellant obligated to represent and inform trial dates to respondent – Whether wrong burden of proof applied in disciplinary proceedings – Industrial Relations Act 1967, s 20 – Legal Profession Act 1976, ss 94, 103(1), Forms A, B

Etiqa Family Takaful Berhad (dahulunya dikenali sebagai Etiqa Takaful Berhad) v Ketua Pengarah Hasil Dalam Negeri [2023] 1 AMR 296, HC

Revenue law – Assessments and appeals – Additional assessments – Appeal against decision of Special Commissioners of Income Tax ("SCIT") affirming additional tax and penalties imposed – Disputes on deductibility of commission expenses to earn wakalah fee under s 33(1) of the Income Tax Act 1967 ("ITA") – Whether SCIT erred in upholding additional tax and penalties imposed – Whether SCIT successfully discharged its burden of proof under s 91(3) of the ITA – Income Tax Act 1967, ss 33, 33(1), 91(3), (3)(b), 60AA, 60AA(9)(b), 113(2)

Lai Kim Wa v Khiew Ju Meng & 2 Ors [2023] 1 AMR 308, HC

Contract – Breach – Damages – Claim and counterclaim arising from alleged breach of oral agreement between parties – Whether claim or counterclaim ought to be allowed – Remedies and costs entitled to by parties – Whether court empowered to revisit its oral decision delivered after trial and rectify errors therein – Companies Act 2016, ss 20(a), 21(1)(b), (2), 352(1) – Evidence Act 1950, ss 8(2), 45(1), 114(g) – Rules of Court 2012, Order 42 rr 1(1), 5(1), Order 59 rr 2(2), 3(2), 16(2), (3), (4), 19(1), Order 92 r 4, Form 75 – Specific Relief Act 1950, ss 51(2), 53

Syarikat Kilang Padi Maju Sdn Bhd v Khor York Peak [2023] 1 AMR 370, HC

Civil procedure – Judgments and orders – Setting aside – Application to set aside judgment passed consequent to striking out of defence, for being null and void – Whether judgment regular – Whether regular judgment can be set aside – Whether judgment can be enforced – Rules of Court 2012, Order 18 r 19(1), (1)(b), (d), Order 42 r 13

Wintercorn Malaysia Sdn Bhd v Ketua Pengarah Kastam & Anor [2023] 1 AMR 383, HC

Administrative law – Remedies – Judicial review – Application seeking certiorari to quash bill of demand issued pursuant to alleged ineligibility to seek exemption under Sales Tax (Persons Exempted from Payment of Tax) Order 2018 – Whether existence of alternate remedy bars judicial review jurisdiction – Whether decision tainted with illegality warranting judicial intervention – Sales Tax (Persons Exempted from Payment of Tax) Order 2018, item 57, Schedule A