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Issue #13/2026
26 March 2026

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CASE SPOTLIGHTS

YEOH TSEOW SUAN v. MUSA HASSAN [2026] 3 CLJ 593
COURT OF APPEAL, PUTRAJAYA
AZIMAH OMAR FCJ
CHOO KAH SING JCA
SHAHNAZ SULAIMAN JCA
[CIVIL APPEAL NO: W-02(NCVC)(W)-2301-12-2024]
13 JANUARY 2026

Defamation is established even if the claimant is not explicitly named, provided the tortfeasor subtly juxtaposes the claimant's identity with defamatory groups or uses thinly-veiled references that lead a reasonable person to identify the claimant.

TORT: Defamation - Slander - Statements made by Inspector General of Police against politician/Minister in speech during forum - Statements involving allegations of ties with Jews, intentions to destroy Islam, and Christianisation of Malaysia - Politician/Minister claimed against Inspector General of Police - Whether public official possessed capacity to maintain action for defamation in personal capacity - Derbyshire principle - Whether defamation established

TORT: Defamation - Slander - Identification of claimant - Statements made by Inspector General of Police against politician/Minister in speech during forum - Statements involving allegations of ties with Jews, intentions to destroy Islam, and Christianisation of Malaysia - Impugned statements referred to 'mereka' - Whether statements referred to claimant - Whether defamatory imputations established - Whether defamation established

TORT: Defamation - Defences - Justification, fair comment, and qualified privilege - Statements made by Inspector General of Police against politician/Minister in speech during forum - Statements involving allegations of ties with Jews, intentions to destroy Islam, and Christianisation of Malaysia - Whether defences of justification, fair comment, and qualified privilege available to tortfeasor


APPEAL UPDATES

  1. Pengerang Refining Company Sdn Bhd v. Sinopec Engineering (Group) Co Ltd & Anor [2025] CLJU 3373 affirming the High Court case of Sinopec Engineering (Group) Co Ltd & Anor v. Pengerang Refining Company Sdn Bhd [2025] CLJU 1236

  2. Aizuddin Azizan v. PP & Another Appeal [2025] CLJU 3680 affirming the High Court case of PP v. Aizuddin Azizan [Criminal Trial No: WA-45A-41-11/2020]

LATEST CASES

Legal Network Series

[2026] CLJU 7

SOLID HO SDN BHD v. INDRANI SUBRAMANIAM

A registered chargee of a property could exercise its statutory power of sale under the National Land Code ('NLC') and sell the charged property by way of public auction. When the property is sold, the successful auction purchaser then acquired an indefeasible title of the property by operation of law and thereafter entitled to apply to remove any private caveats lodged on the said property as he is an aggrieved person within the meaning of s. 327 of the NLC.

LAND LAW: Caveat - Removal of - Private caveat - Application by successful bidder - Registration of property in successful bidder's name impeded by subsistence of private caveat - Whether successful bidder an aggrieved person within meaning of s. 327 of National Land Code - Whether defendant established existence of valid or subsisting caveatable interest capable of supporting private caveat - Whether indefeasibility of title vested upon successful bidder could be defeated

  • For the plaintiff - Chia Kok Liang & Saw Li Ni; M/s Syarikat Ng & Anuar
  • For the defendant - Anbanathan Yathiraju & Tishalini Naganathan; M/s Anba Associates

[2026] CLJU 15

JKL v. RML & ORS

A plaintiff cannot set aside an order striking out his claim following non-compliance with an unless order, in absence of any evidence to prove that such order was obtained illegally or that the Court had acted out of jurisdiction. Reopening of case without compelling reasons would cause grave injustice to the defendants.

CIVIL PROCEDURE: Judgments and orders - Setting aside - Striking out order - Application by plaintiff - Non-compliance with unless order - Plaintiff  unprepared for trial - Matter struck out by court with liberty to file afresh - Whether plaintiff contributed to delay - Whether striking out order void on ground of illegality, irregularity or lack of jurisdiction - Whether reopening of case justified

  • For the petitioner - Xenia Lok Zou Chieh; M/s Ang & Xen
  • For the 1st defendant - Goh Siu Lin & Danise Lim; M/s Kee Sern Sin & Huey
  • For the 2nd and 3rd defendants - Cassandra Lee Tze Hui & Kartiga Moganan; M/s Low & Partners

[2026] CLJU 17

JKL v. RML

By virtue of O. 49 r. 9(1) of the Rules of Court 2012, a garnishee order is not required in order for a defendant to enforce the sum owed to her by the plaintiff against the money held in Court as security for costs.

CIVIL PROCEDURE: Execution - Money in court - Claim against balance security for costs - Deduction of costs awarded by Federal Court - Application made without garnishee order - Whether application contingent upon obtaining garnishee order - Whether final order of court required variations - Rules of Court 2012, O. 49 r. 9

  • For the petitioner - Xenia Lok Zou Chieh; M/s Ang & Xen
  • For the 1st defendant - Goh Siu Lin with Danise Lim; M/s Kee Sern Sin & Huey
  • For the 2nd and 3rd defendants - Cassandra Lee Tze Hui & Kartiga Moganan; M/s Low & Partners

[2025] CLJU 309

GIANT PLATINUM SDN BHD v. VINTAGE CHALLENGE SDN BHD & ORS

1. Litigation should not be used as a tool for oppression or delay. A party that knowingly persists in untenable claims, particularly after conceding a lack of cause of action, risks adverse cost consequences and potential sanctions. The judicial process must be respected, and courts will not hesitate to strike out claims that serve no legitimate legal purpose.

2. In absence of any actionable wrong against the defendant, a statement of claim is wholly deficient in material particulars, thus warranting striking out under O. 18 r. 19(1)(a) of the Rules of Court 2012.

CIVIL PROCEDURE: Striking out - Action - No reasonable cause of action - Claim against parties not privy to contract and against legal practitioners - Plaintiff conceded to absence of cause of action against defendants - Whether claim entirely unsustainable and devoid of merits - Whether contractual obligations could be extended beyond parties privy to contract - Whether solicitors could be sued by third parties in respect of acts done in course of representing client - Whether claim legally untenable - Rules of Court 2012, O. 18 r. 19(1)(a)

  • For the plaintiff - Jahaberdeen Mohamed Yunoos, Nor Azreen Mohd Zakir Hussin & Afiq Akmal Zainal Abidin; M/s Ghaffar, Hazim, Afiq & Na'im
  • For the defendants - Toh Su Lin & Prathib Kumar Patmanabon;M/s Zawiyah & Partners

[2025] CLJU 310

SOTELLA FUND PTE LTD v. BAMBOO QUEST SDN BHD & ANOR

1. The granting of a stay is an equitable remedy and must be exercised judiciously. Where the stay application is filed at the very late stage of the proceedings, it would be most inequitable to halt the trial when the parties have already expended substantial time and resources. Delaying the completion of the trial would frustrate the course of justice and cause unnecessary prejudice to the other party.

2. The principle of equity demands that justice be done without undue obstruction. A stay at the last stage of proceedings would reward delay tactics rather than ensure fairness. It is imperative in the interests of justice that the proceedings continue to their natural conclusion.

CIVIL PROCEDURE: Stay of proceedings - Special circumstances - Stay pending valuation - Earlier stay applications  dismissed - Trial at advanced stage - Interest of justice - Delay tactics - Whether there were compelling reasons for a stay - Whether application an attempt to stall proceedings - Whether prejudice to plaintiff outweighed inconvenience to defendants - Whether application a delay tactics - Whether existence of valuation complexities could justify indefinite stay of proceedings - Whether proceedings should continue to their natural conclusion

  • For the plaintiff - Cecil Abraham, Sunil Abraham, Tan Shwu Jen & Chia Eng Yi; M/s Cecil Abraham & Partners
  • For the defendants - Am big a Sreenevasan, Shireen Selvaratnam, Gokul Radhakrishnan & Edward Lee Way Yang; M/s Sreenevasan

CLJ 2026 Volume 3 (Part 3)

(i) Pursuant to s. 17 of Part III of the Second Schedule to the Federal Constitution, in the case of an illegitimate child, the term 'parent' refers to the mother and not the biological father, and the expression 'father', in the context of illegitimacy, is construed as referring to the mother. Therefore, the citizenship of an illegitimate child follows the citizenship of the mother, not the father; (ii) An issuance of the National Registration Identity Card ('NRIC') stating 'Warganegara' does not automatically make a person a citizen. Pursuant to reg. 24 of the National Registration Regulations 1990, the child must prove that the information on the NRIC, especially the citizenship status, is true, by providing other evidence such as parents' lineage. In the absence of such proof, the child has failed to discharge the burden of establishing that the child acquired Malaysian citizenship by way of registration or naturalisation.
Ketua Pengarah Pendaftaran Negara, Malaysia & Ors v. Quah Eng Pang [2026] 3 CLJ 329 [CA]

CONSTITUTIONAL LAW: Citizenship - Illegitimate child - Child born to Malaysian father and non-citizen mother - Whether 'parent' under s. 17 of Part III of Second Schedule to Federal Constitution ('FC') refers to mother - Whether citizenship of illegitimate child follows citizenship of mother - Whether child met requirement of s. 1(a) Part II, Second Schedule of FC - Whether child Malaysian citizen by operation of law under art. 14(1)(b) of FC - Whether classification and registration of child as non-citizen lawfully effected

CONSTITUTIONAL LAW: Citizenship - Operation of law, by - Illegitimate child - Child born to Malaysian father and non-citizen mother - Whether earlier issuance of National Registration Identity Card proved citizenship of child - Whether child has to prove parents' lineage - Whether child acquired citizenship by way of registration or naturalisation - Whether child Malaysian citizen by operation of law under art. 14(1)(b) of Federal Constitution - Whether classification and registration of child as non-citizen lawfully effected

 

 

Azizah Nawawi JCA
Mohd Nazlan Ghazali JCA
Azhahari Kamal Ramli JCA

  • For the appellants - Aliza Jamaluddin; SFC
  • For the respondent - Siau Suen Miin & Nurdiana Azmi; M/s Siau Suen Miin & Tan

An arbitral award resulting from a court-ordered reference under s. 24A of the Courts of Judicature Act 1964, is legally distinct from a consensual award under the Arbitration Act 2005 ('AA'), as it functions as an extension of the court's trial process where the arbitrator acts as a judicial delegate. Consequently, because such an award carries the inherent status of a court decree or judgment, it cannot be enforced under s. 38 of the AA, which strictly requires a written arbitration agreement that is absent in court-ordered references; this distinction grants the court significantly broader powers to supervise, vary, or set aside the award compared to the more restrictive grounds available under the AA.
Pembinaan Jaya Zira Sdn Bhd v. Sungai Lui Construction & Development Sdn Bhd & Another Appeal [2026] 3 CLJ 345 [CA]

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ARBITRATION: Award - Enforcement - Dispute pertaining non-payment of fees and wrongful termination of contract - Aggrieved party initiated suit at court - Parties referred to court-ordered arbitration under s. 24A of Courts of Judicature Act 1964 - Distinction between court-ordered reference and consensual arbitration - Whether award could be enforced under s. 38 of Arbitration Act 2005

CONTRACT: Subcontract - Illegality - Public policy - Total subcontract of works by Bumiputera main contractor - Whether 'Ali Baba' arrangement - Whether contrary to public policy and void - Contracts Act 1950, s. 24

 

Mohd Nazlan Ghazali JCA
Mohd Firuz Jaffril JCA
Evrol Mariette Peters JCA

  • For the appellant - Sanjay Mohanasundram, Siew Suet Mey & Rodney Gan Pei Rong; M/s Sanjay Mohan
  • For the respondent - Irwin Lo Chi Vui & Chan Yi Zheng; M/s Lo Chambers

Under s. 46(1) of the Employees Provident Fund Act 1991 ('Act'), where an employer fails to pay contributions, 'every director or person responsible for the management of the affairs of the body' at the time of default is jointly and severally liable with the employer. In the scenario of a football association and its office bearers, s. 46 does not make liability contingent upon, ie, whether the office bearer is remunerated and is involved in daily financial decisions. The wording of the statute is clear, strict and unqualified: liability attaches by virtue of holding office during the period of default. The office bearers are to be held individually liable, irrespective of any ambiguity in initial claims or orders, thereby upholding the primary objective of the Act. Thus, office bearers are jointly and severally liable with the association for all outstanding EPF contributions, dividends and late payment charges for the periods during which each of them held office.
Employees’ Provident Fund (EPF) v. Persatuan Bola Sepak Kedah Darul Aman & Ors [2026] 3 CLJ 364 [HC]

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PROVIDENT FUND: Employees Provident Fund - Unremitted employee retirement fund contributions in violation of statutory obligations - Liability - Action against football association and its office bearers - Whether football association an employer as defined under s. 2 of Employees Provident Fund Act 1991 ('EPF Act') - Whether football association liable to pay EPF contribution arrears as stipulated under s. 45 of EPF Act - Whether office bearers jointly and severally liable with football association for outstanding contributions, dividends and late payment charges under s. 46 of EPF Act - Whether liability attached by virtue of holding office during period of default - Payment of revised claim - Whether assessment precise, accurate and detailed

CIVIL PROCEDURE: Liability - Joint and severally - Unremitted employee retirement fund contributions in violation of statutory obligations - Action against football association and its office bearers - Whether football association an employer as defined under s. 2 of Employees Provident Fund Act 1991 ('EPF Act') - Whether football association liable to pay EPF contribution arrears as stipulated under s. 45 of EPF Act - Whether office bearers jointly and severally liable with football association for outstanding contributions, dividends and late payment charges under s. 46 of EPF Act - Whether liability attached by virtue of holding office during period of default - Payment of revised claim - Whether assessment precise, accurate and detailed

 

Johan Lee Kien How J

  • For the plaintiff - Abd Shukor Ahmad, Aaron Aiman Thangarajoo & Michelle Liew Jet Nee; M/s Shukor Baljit & Partners
  • For the 1st defendant - Ahmad Taufiq Baharum; M/s Abdul Halim Said & Co
  • For the 2nd, 4th & 7th defendants - Mior Nor Haidir Suhaimi; M/s Haidir & Co

For a power of attorney to be irrevocable under s. 6 of the Powers of Attorney Act 1949, it must be given for valuable consideration. While 'love and affection' may sometimes be cited in a domestic context, it cannot constitute valuable consideration where the relationship is proven to be fractured and characterised by abuse and neglect. In such circumstances, the 'antithesis of love' renders the consideration non-existent and the power of attorney revocable or void.
Joshua Narendran Kulwat v. Deva Raj Sundram & Ors [2026] 3 CLJ 383 [HC]

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LAND LAW: Transfer - Transfer of property - Forgery - Claim by administrator of estate of deceased against fraudster - Fraudster transferred half share of property to himself by way of power of attorney purportedly signed by the deceased while she was hospitalised weeks before her death - Allegation that signature on power of attorney forged - Validity of power of attorney executed while donor hospitalised - Whether donor had physical and mental capacity to execute power of attorney - Whether signature forged - Whether power of attorney valid and irrevocable - National Land Code, s. 340(2)(b) - Powers of Attorney Act 1949, s. 6

EVIDENCE: Adverse inference - Failure to call material witness - Claim by administrator of estate of deceased against fraudster - Fraudster transferred half share of property to himself by way of power of attorney purportedly signed by deceased before Commissioner for Oaths - Failure to call Commissioner for Oaths to testify - Whether fatal - Whether adverse inference ought to be drawn - Evidence Act 1950, s. 114(g)

EVIDENCE: Similar fact evidence - Admissibility - Claim by administrator of estate of deceased against fraudster - Fraudster transferred half share of property to himself by way of power of attorney - Allegation by fraudster that power of attorney executed valid and irrevocable as it was given for valuable consideration - Love and affection between husband and wife - Whether police reports documenting pattern of domestic violence and attempts to force transfer of property supported notion of love and affection - Whether relevant to show intent and pattern of conduct - Evidence Act 1950, s. 15

CONTRACT: Consideration - Power of Attorney - Irrevocability - Love and affection - Claim by administrator of estate of deceased against fraudster - Fraudster transferred half share of property to himself by way of power of attorney purportedly signed by deceased while she was hospitalised weeks before her death - Allegation by fraudster that power of attorney executed valid and irrevocable as it was given for valuable consideration - Whether love and affection established - Powers of Attorney Act 1949, s. 6

Roz Mawar Rozain J

  • For the plaintiff - Vijay Edward; M/s Kumar Thangaraju & Co
  • For the 1st defendant - R Thayakugan & Leong Zheng Yang; M/s Othman Hashim & Co

(i) A victim of an alleged State-involved abduction cannot be denied access to the courts simply because they are missing. The court has the inherent power under O. 15 r. 17 of the Rules of Court 2012 to appoint a litigation representative to seek justice for the disappeared; (ii) Prolonged investigative inertia and 'maladministration' - specifically the failure to act on core factual materials for years - constitute a breach of affirmative statutory duties to prevent and detect crime. Such indifference, particularly when it results in the suppression of evidence or the misdirection of a family's pursuit of information, satisfies the requirements for the tort of misfeasance in public office; (iii) The State owes a specific duty of care to a victim of an unlawful seizure when the State is the only entity with the resources and authority to conduct a search. Operational discretion does not immunise the police from a negligence claim where the exercise of power is unreasonable, in bad faith, or characterised by a pattern of omissions and suppression.
Koh Keng Joo & Anor v. Tan Sri Dato’ Seri Khalid Abu Bakar & Ors [2026] 3 CLJ 404 [HC]

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CIVIL PROCEDURE: Locus standi - Standing to sue - Victim abducted in broad daylight via coordinated tactical operation - Victim's wife appointed as litigation representative - Whether wife had locus standi - Power of court to appoint litigation representative - Rules of Court 2012, O. 15 r. 17

CONSTITUTIONAL LAW: Fundamental liberties - Personal liberty - Victim abducted in broad daylight via coordinated tactical operation - Police investigation marked by prolonged inertia and failure to disclose leads - Allegations of evidence suppression, misdirection and breach of statutory duties - Whether there was violation of constitutional rights - Federal Constitution, arts. 5 & 8

TORT: Misfeasance - Misfeasance in public office - Victim abducted in broad daylight via coordinated tactical operation - Police investigation marked by prolonged inertia and failure to disclose leads - Allegations of evidence suppression, misdirection and breach of statutory duties - Whether there was breach of statutory duties - Police Act 1967, ss. 3(3) & 20(3) - Criminal Procedure Code, ss. 107A, 119 & 120

TORT: Negligence - Duty of care - Victim abducted in broad daylight via coordinated tactical operation - Police investigation marked by prolonged inertia and failure to disclose leads - Allegations of evidence suppression, misdirection and breach of statutory duties - Involvement of State and State agents - Whether alleged tortfeasors owed duty of care to claimants - Whether there was breach of duty of care

TORT: Conspiracy - Abduction - Victim abducted in broad daylight via coordinated tactical operation - Police investigation marked by prolonged inertia and failure to disclose leads - Allegations of evidence suppression, misdirection and breach of statutory duties - Whether conspiracy established

TORT: Vicarious liability - Liability of Government for torts committed by police officers - Victim abducted in broad daylight via coordinated tactical operation - Police investigation marked by prolonged inertia and failure to disclose leads - Allegations of evidence suppression, misdirection and breach of statutory duties - Whether officers acting under badge of public authority - Whether Government vicariously liable

Su Tiang Joo J

  • For the plaintiffs - Jerald Allen Gomez, Gurdial Singh Nijar, Steven Thiruneelakandan, Michelle Wong Mew Ling & Ananthan Nithya Moorthi; M/s Jerald Gomez & Assocs 
  • For the defendants - Nurul Farhana Khalid & Zetty Zurina Kamaruddin; SFCs & Abdul Hakim Ab Keram, Fariza Amira Azman & Siti Naquiah Mohd Jamel; FCs
  • Watching brief for the Malaysian Bar - Joshua Wu Kai Ming & Andrew Khoo Chin Hock; M/s P E Lim
  • Watching brief for SUHAKAM - Marcus Lee Min Lun; M/s Marcus Lee

Where a murder occurs within a private, shared dwelling, and the prosecution establishes that the accused was the last person with the deceased in a secure environment, ie, the 'last seen' doctrine, the burden of providing a plausible explanation shifts to the accused. Failure to provide such an explanation, combined with a robust chain of circumstantial evidence - encompassing motive, opportunity, and means - is sufficient to prove guilt beyond reasonable doubt, provided the cumulative effect of the evidence excludes any other reasonable hypothesis.
PP v. Chuah Chin Hoe [2026] 3 CLJ 476 [HC]

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CRIMINAL LAW: Offence - Murder - Death by smothering - Prosecution relied on circumstantial evidence to establish case - Cumulative effect of evidence - Chain of evidence - Whether pointing inexorably to guilt of accused - Whether prosecution established motive, opportunity and means - Whether guilt proved beyond reasonable doubt - Penal Code, s. 302

EVIDENCE: Circumstantial evidence - 'Last seen' doctrine - Death by smothering - Murder occurred in shared dwelling - Deceased last seen with accused in locked bedroom - Failure of accused to provide plausible explanation - Whether gave rise to strong presumption of guilt - Whether defence of third-party intruder mere conjecture

 

Muniandy Kannyappan J

  • For the prosecution - Zaileen Nadia Zubir; DPP
  • For the accused - Geethan Ram Vincent, Lavanyia Raja & Revin Kumar Shasai Kumar; M/s Geethan Ram Advocates & Solicitor

 


ARTICLES

CLJ Article(s)

  1. CODIFYING THE UNCODIFIABLE: PARLIAMENT'S OVERREACH INTO THE LAW OF HIBAH AND ISLAMIC PERSONAL LAW [Read excerpt]
    by Dato’ Habib Rahman Seeni Mohideen [2026] 3 CLJ(A) i

  2. [2026] 3 CLJ(A) i
    MALAYSIA

    CODIFYING THE UNCODIFIABLE: PARLIAMENT'S OVERREACH INTO THE LAW OF HIBAH AND ISLAMIC PERSONAL LAW

    by
    Dato’ Habib Rahman Seeni Mohideen

    Introduction

    Hibah, in Islamic jurisprudence, refers to a voluntary gift of property given without any expectation of return or compensation, typically made during the donor's lifetime. It is a practice rooted in the Qur'an and Sunnah, emphasising generosity and goodwill. Within the broader category of hibah, classical jurists have further identified two specific forms known as hibah umra and hibah ruqba, each carrying distinct conditions affecting the outcome of the gifted property. Hibah umra is a temporary form of gift in which the donor states that the recipient may benefit from the property only for the lifetime of either the donor or the recipient. Upon the death of the recipient, the property reverts to the donor or, if the donor is deceased, to the donor's heirs. On the other hand, hibah ruqba is a conditional gift granted with the stipulation that the ownership of the property is tied to the life of the recipient. If the recipient survives the donor, the property becomes fully owned by the recipient; however, if the recipient dies before the donor, the property reverts to the donor[1].

    While hibah is generally accepted as an unconditional and immediate transfer of ownership, umra and ruqba introduce conditional elements that have led to differences of opinion among classical jurists. Despite these variations, all forms share the foundational principle of voluntary transfer and are governed by the broader legal and ethical framework of Islamic gifting.

    . . .

    * Advocate & Solicitor, High Court of Malaya and Syariah Counsel (Penang)

LNS Article(s)

  1. RACIAL DISCRIMINATION AND MALAYSIA'S CONSTITUTIONAL AND LEGAL FRAMEWORKS: PROSPECTS FOR REFORM* [Read excerpt]
    by Wong Qi Shu** [2026] CLJU(A) xxix

  2. [2026] CLJU(A) xxix
    MALAYSIA

    RACIAL DISCRIMINATION AND MALAYSIA'S CONSTITUTIONAL AND LEGAL FRAMEWORKS:
    PROSPECTS FOR REFORM*


    by
    Wong Qi Shu**

    INTRODUCTION

    Malaysia, home to a population of 34.2 million,[1] is a multiracial country. According to the Department of Statistics Malaysia, the population comprises 52% Bumiputera (Malay), 11% Bumiputera (including natives of Sabah and Sarawak, and indigenous groups[2]), 20% Chinese, 6% Indian, 1% other citizens (naturalised immigrants[3]), and 10% non-citizens. The above pie chart illustrates the racial composition of Malaysia and provides the demographic backdrop for the debates on racial discrimination and racial polarisation in the country.[4]

    Racial issues in Malaysia remain among the most sensitive and tightly held aspects of national discourse. A certain degree of protective racial discrimination is entrenched in Malaysia's Federal Constitution ('Constitution'), by granting special assistance to Malays and the natives of Sabah and Sarawak under Article 153 of the Constitution. These measures, though framed as affirmative action to uplift economically weaker groups, are broad exceptions to the general guarantee of equality before the law under Article 8 of the Constitution, effectively entrenching racial preferential treatment within Malaysia's constitutional framework.[5]

    Article 153 of the Constitution confers upon the Yang di-Pertuan Agong ('YDPA') the duty to safeguard the special position of Malays and the natives of Sabah and Sarawak by providing for quotas in public service, education, scholarships, and business licences.[6] But this element of discrimination is not inserted into the Constitution in bad faith. There is a rationale for this discrimination. Moreover, to balance the discriminatory effect, this provision is accompanied by express safeguards to ensure that the rights and legitimate interests of other communities are not sidelined.[7]

    . . .

    *Copyright © 2026 Messrs Rosli Dahlan Saravana Partnership.

    **LLB (Hons) (University of Malaya); Advocate and Solicitor, High Court of Malaya; Associate, Messrs Rosli Dahlan Saravana Partnership.

LEGISLATION HIGHLIGHTS

Principal Acts

Number Title In force from Repealed Superseded
ACT 878 Legal Aid and Public Defence Act 2026 Not Yet In Force - -
ACT 877 Cross-Border Insolvency Act 2026 Not Yet In Force - -
ACT 876 Anti-Bully Act 2026 Not Yet In Force - -
ACT 875 Measures for the Collection, Administration and Enforcement of Tax Act 2025 Income Tax Act 1967 [Act 53] see s 3; the Real Property Gains Tax Act 1976 [Act 169] see s 6; the Stamp Act 1949 [Act 378] see s 14; the Labuan Business Activity Tax Act 1990 [Act 445] see s 31 and the Petroleum (Income Tax) Act 1967 [Act 543] see s 41 - -
ACT 874 Finance Act 2025 Income Tax Act 1967 [Act 53] see s 3; the Real Property Gains Tax Act 1976 [Act 169] see s 19; the Stamp Act 1949 [Act 378] see s 25; the Labuan Business Activity Tax Act 1990 [Act 445] see s 31 and the Petroleum (Income Tax) Act 1967 [Act 543] see s 33 - -

Amending Acts

Number Title In force from Principal/Amending Act No
ACT A1791 Passports (Amendment) Act 2026 Not Yet In Force ACT 150
ACT A1790 Immigration (Amendment) Act 2026 Not Yet In Force ACT 155
ACT A1789 Rukun Tetangga (Amendment) Act 2026 1 April 2026 [PU(B) 90/2026] ACT 751
ACT A1788 Employees' Social Security (Amendment) Act 2026 Not Yet In Force ACT 4
ACT A1787 Perbadanan Kemajuan Filem Nasional Malaysia (Amendment) Act 2026 Not Yet In Force ACT 244

PU(A)

Number Title Date of Publication In force from Principal/ Amending Act No
PU(A) 68/2026 Income Tax (Qualifying Plant Initial Allowance) Rules 1998 (Revised 2026) 10 February 2026 11 February 2026 (revised edition); Revised up to 5 February 2026 ACT 53
PU(A) 67/2026 Entertainments Duty (Exemption) (No. 9) Order 2026 10 February 2026 11 February 2026 ACT 103
PU(A) 66/2026 Entertainments Duty (Exemption) (No. 8) Order 2026 10 February 2026 11 February 2026 ACT 103
PU(A) 65/2026 Entertainments Duty (Exemption) (No. 7) Order 2026 9 February 2026 10 February 2026 ACT 103
PU(A) 64/2026 Entertainments Duty (Exemption) (No. 6) Order 2026 9 February 2026 10 February 2026 ACT 103

PU(B)

Number Title Date of Publication In force from Principal/ Amending Act No
PU(B) 90/2026 Appointment of Date of Coming Into Operation 10 March 2026 11 March 2026 ACT A1789
PU(B) 89/2026 Reservation of Land For Public Purpose 10 March 2026 11 March 2026 ACT 828
PU(B) 88/2026 Reservation of Land For Public Purpose 10 March 2026 11 March 2026 ACT 828
PU(B) 87/2026 Reservation of Land For Public Purpose 10 March 2026 11 March 2026 ACT 828
PU(B) 86/2026 Reservation of Land For Public Purpose 10 March 2026 11 March 2026 ACT 828

Legislation Alert

Updated

Act/Principal No. Title Amended by In force from Section amended
ACT 751 Rukun Tetangga Act 2012 ACT A1789 1 April 2026 [PU(B) 90/2026] Sections 2, 3, 7, 9, 15, 17 and 23
AKTA 751 Akta Rukun Tetangga 2012 AKTA A1789 1 April 2026 [PU(B) 90/2026] Seksyen 2, 3, 7, 9, 15, 17 dan 23
PU(A) 221/2023 Peraturan-Peraturan Perbadanan Insurans Deposit Malaysia (Sistem Levi Berbeza Berkenaan Dengan Anggota Penanggung Insurans) 2023 PU(A) 60/2026 Tahun taksiran 2026 dan tahun-tahun taksiran yang berikutnya Peraturan-peraturan 2, 3 dan 8; Jadual
PU(A) 221/2023 Malaysia Deposit Insurance Corporation (Differential Levy Systems in Respect of Insurer Members) Regulations 2023 PU(A) 60/2026 Year of 2026 and subsequent assessment years Regulations 2, 3 and 8; Schedule
PU(A) 564/1996 Perintah Jalan-Jalan Persekutuan (Pengurusan Persendirian) (Pungutan Tol) (Lebuhraya Butterworth-Kulim) 1996 PU(A) 54/2026 6 Februari 2026 Perenggan 3

Revoked

Act/Principal No. Title Revoked by In force from
PU(A) 173/2022 Perintah Duti Eksais (Kenderaan Bermotor) (Bayaran) 2022 PU(A) 44/2026 1 Februari 2026
PU(A) 173/2022 Excise Duties (Motor Vehicles) (Payment) Order 2022 PU(A) 44/2026 1 February 2026
PU(A) 317/2025 Federal Roads (East Klang Valley Expressway) Order 2025 PU(A) 32/2026 26 January 2026
PU(A) 384/2021 Customs (Anti-Dumping Duties) (Administrative Review) (No. 3) Order 2021 PU(A) 24/2026 15 January 2026 to 8 October 2026
PU(A) 312/2021 Customs (Anti-Dumping Duties) (Administrative Review) (No. 2) Order 2021 PU(A) 23/2026 15 January 2026 to 19 July 2026

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