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LATEST CASES (ILR Issue 8 of 2026) |
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SUBJECT INDEX CIVIL PROCEDURE Pleadings – Judicial review – Adequacy of grounds – Industrial law matters
– Dismissal – Judicial review against awards handed down by Industrial
Court – Whether applicants sufficiently pleaded grounds of judicial review
relied on – Whether statement provided fair notice of material facts to
opposing party – Whether opposing party taken by surprise – Whether
statement legally adequate – Rules of Court 2012, O. 53 COMPANY LAW Directors – Status – Dual capacity – Company directors holding status as
'workman' – Removal of directors from Board of Directors – Whether
company directors can simultaneously be employee or 'workman' –
Whether directors prevented from being party to contract of employment –
Whether removal of directors automatically terminated contract of
employment – Companies Act 2016 – Industrial Relations Act 1967 CONTRACT Employment contract – Fixed-term contract – Claimant engaged on seven
successive contracts without automatic renewal clause – Whether permanent
employment – Whether arrangement disguised permanent employment –
Whether genuine fixed-term contract Employment contract – Terms – Breach – Demotion and salary reduction
– Employee guilty of insubordination – Employer demoted employee by two
ranks and reduced salary by more than 50% – Whether demotion and salary
reduction constituted fundamental breach of contract of employment going
to root of contract – Whether there was constructive dismissal EVIDENCE Burden of proof – Dismissal – Poor performance – Employee dismissed
from employment – Claim at Industrial Court against employer – Employer
failed to call key operational witnesses or direct superiors – Reliance solely
on human resources representative with limited direct knowledge of
employee's work – Whether employer rebutted employee's responses –
Whether employer's evidence discharge burden of proof on balance of
probabilities – Whether employee dismissed with just cause or excuse INDUSTRIAL COURT Jurisdiction – Reinstatement – Employee dismissed from employment –
Claim for reinstatement at Industrial Court – Employee later expressed wish
during trial to no longer be reinstated – Whether abandonment of prayer for
reinstatement disentitled employee from seeking other statutory remedies –
Whether ousted jurisdiction of Industrial Court – Industrial Relations Act
1967, s. 20(3) LABOUR LAW Employment – Constructive dismissal – Transfer – Claimant transferred to
newly established unit – Change in reporting line – Whether transfer fell
outside scope of contractual transfer provision – Whether transfer stripped
claimant of substantive role and relegated to materially different and lower
position – Whether transfer valid and lawful – Whether amounted to
repudiatory breach of contract Employment – Dismissal – Constructive dismissal – Demotion and salary
reduction – Employee guilty of insubordination – Employer demoted
employee by two ranks and reduced salary by more than 50% – Whether
demotion and salary reduction constituted fundamental breach of contract of
employment going to root of contract – Whether breach went to implied
term of mutual trust and confidence – Whether employee constructively
dismissed – Industrial Relations Act 1967, s. 20(3) Employment – Dismissal – Dual capacity – Individuals wearing hats of
company directors and workmen – Company made statutory Employment
Provident Fund and Social Security Organisation contributions – Payroll
records indicating regular monthly salary instead of director's fees – Income
tax EA Forms classifying income as salary rather than business income – Name listed in company's internal register of employees – Whether
company directors 'workman' – Whether conduct of company sufficient to
clothe directors with status of 'workman' – Industrial Relations Act 1967, s. 2 Employment – Dismissal – Remedies – Backwages and compensation in lieu
of reinstatement – Deductions for post-dismissal earnings and contributory
misconduct – Whether court correct in making award without deductions or
scaling down – Industrial Relations Act 1967 Employment – Dismissal – Unfair dismissal – Allegations of poor
performance and operational deficiencies – Employee served employer for
22 years with unblemished service – Show cause letters and warning letters
issued in rapid succession – Employee dismissed from employment – Failure
by employer to provide details, supporting documentation or implement
performance improvement plan – Whether dismissal with just cause or
excuse – Industrial Relations Act 1967, s. 20(3) Remedies – Contributory misconduct – Compensation in lieu of
reinstatement and backwages – Employee's repeated defiance of lawful and
reasonable instructions of superiors – Extent to which compensation should
be scaled down for contributory misconduct – Industrial Relations Act 1967 REVENUE LAW Income tax – Additional assessment – Time-barred assessments – Notices of
additional assessment raised for Years of Assessment ('YAs') 2002 to 2009
after expiry of statutory period – Whether Director General of Inland
Revenue ('Revenue') invoked s. 91(3) of Income Tax Act 1967 – Taxpayer
routing income through management companies based on professional tax
advice and years of Revenue's previous acceptance – Whether taxpayer
negligent – Whether Revenue successfully discharged burden of proving
negligence, fraud, or wilful default Income tax – Assessment – Additional assessment – Appeal against –
Taxpayer independent non-executive director on boards of public listed
companies – Directors' fees, allowances, and consultancy fees remitted to
and declared as business income by management companies – Whether
independent non-executive director 'employee' – Whether receipts taxable
as gains or profits from business under s. 4(a) or gains or profits from
employment under s. 4(b) of Income Tax Act 1967 Income tax – Evidence – Employment relationship – Determination of –
Taxpayer's status as independent non-executive director – EA Form issued
under s. 83(1A) of Income Tax Act 1967 – Whether standard administrative
reporting document constituted conclusive or prima facie evidence of
employment status for tax purposes – Letters from company secretaries
confirming independent non-employee status – Rejection of letters by Special
Commissioners of Income Tax on ground that they were signed by company
secretary – Status, role, and authority of company secretary as corporate
officer under s. 216 of Companies Act 2016 – Whether letters issued by
company secretary on corporate status carry authority of Board of Directors
– Whether administrative convenience could override substantive legal
rights and obligations Income tax – Penalty – Imposition of – Whether taxpayer acted in good faith
– Whether there was failure to prove negligence on taxpayer's part –
Whether underlying assessments for time-barred years invalid – Whether
Revenue's power to impose penalty ought to be exercised judiciously –
Whether penalty correctly and legally imposed – Income Tax Act 1967,
s. 113(2) STATUTORY INTERPRETATION Regulatory frameworks – Bursa Malaysia's listing requirements and Practice
Note 13 issued pursuant to Capital Markets and Services Act 2007 –
Whether binding on listed companies – Whether concept of independent
director presupposes absence of employee status and management control –
Whether listing requirements provide essential context for interpreting
Income Tax Act 1967 in commercial setting INDEKS PERKARA UNDANG-UNDANG BURUH Pekerjaan – Penamatan perkhidmatan – Salah laku – Insubordinasi – Pekerja
meninggikan suara terhadap Pengarah Syarikat semasa siasatan awal – Sama
ada merupakan salah laku serius yang mewajarkan penamatan perkhidmatan
– Akta Perhubungan Perusahaan 1967, s. 20(3) Pekerjaan – Penamatan perkhidmatan – Salah laku – Ketidakjujuran –
Pekerja menyimpan wang jualan tunai syarikat dan memberikan penjelasan
bertentangan – Sama ada amaun jualan kecil dan pemulangan wang
menafikan salah laku – Sama ada majikan berjaya membuktikan salah laku
atas imbangan kebarangkalian – Sama ada pembuangan kerja wajar – Akta
Perhubungan Perusahaan 1967, s. 20(3) Pekerjaan – Penamatan perkhidmatan – Salah laku – Pelanggaran kerahsiaan
data – Pekerja memuat naik laporan polis mengandungi nombor kad
pengenalan rakan sekerja ke dalam kumpulan WhatsApp dalaman – Sama
ada terjumlah sebagai salah laku – Sama ada wajar dipertimbangkan sebagai
alasan penamatan perkhidmatan – Akta Perhubungan Perusahaan 1967,
s. 20(3) |
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