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  CLJ Bulletin, Issue 2014, Vol 41
10 October 2014



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New This Week

1. Cases(s) Of The Week

a) KHOW NGEE SUN v. PP

b) KETUA PENGARAH HASIL DALAM NEGERI v. TERAJU SINAR SDN BHD

2. Latest Cases

a) Legal Network Series

b) CLJ 2014 Volume 8 (Part 1)

c) CLJ 2014 Volume 8 (Part 2)

3. Articles

a) Legal Network Series Article(s)

4. Legislation Highlights

a) Principal Acts

b) Amending Acts

c) PU(A)

d) PU(B)


CASES(S) OF THE WEEK

KHOW NGEE SUN v. PP
COURT OF APPEAL, PUTRAJAYA
BALIA YUSOF WAHI JCA, MOHTARUDIN BAKI JCA, TENGKU MAIMUN JCA
[CRIMINAL APPEAL NO: B-05-367-2010]
18 NOVEMBER 2013

CRIMINAL PROCEDURE: Appeal - Appeal against conviction and sentence - Accused charged for trafficking - Dangerous Drugs Act 1952, s. 39B(1)(a) - Drugs found in locked room using keys seized from accused person during body search - Denial of knowledge on drugs seized - Allegation that drugs belonged to housemate - Defence did not raise any reasonable doubt - Accused convicted on charge and sentenced to death - Whether conviction and sentence safe

CRIMINAL PROCEDURE: Charge - Defective charge - Accused charged for trafficking four types of drugs - Dangerous Drugs Act 1952, s. 39B(1)(a) - Charges for four types of drugs lumped into one - Whether there should have been four separate charges - Whether lumping of four different types of drugs into one charge rendered conviction null and void - Whether there was failure of justice - Whether accused prejudiced

CRIMINAL PROCEDURE: Exhibits - Evidence - Exhibit recovered by raiding officer and exhibit sent for analysis - Whether same - Whether chain of evidence broken - Whether addressed by trial judge - Whether detrimental to prosecution's case

KETUA PENGARAH HASIL DALAM NEGERI v. TERAJU SINAR SDN BHD
COURT OF APPEAL, PUTRAJAYA
ABDUL WAHAB PATAIL JCA, LINTON ALBERT JCA, UMI KALTHUM ABD MAJID JCA
[CIVIL APPEAL NO: W-01-200-2010]
21 APRIL 2014

REVENUE LAW: Income tax - Non-resident - Singaporean company - Additional assessment by DGIR - Deductions under s. 39(1)(j) of Income Tax Act 1967 disallowed for failure to deduct withholding taxes under s. 109B - Whether DGIR correct in disallowing `handling and repacking' charges to non-resident company - Whether there were withholding taxes due to be withheld under s. 109B - Whether only applicable to technical services - Whether `handling and repacking' considered technical services - Whether services rendered outside Malaysia not subject to withholding tax in Malaysia

LATEST CASES

Legal Network Series

[2013] 1 LNS 596 ALLIANCE BANK MALAYSIA BERHAD lwn. LOH HONG KOON UNDANG-UNDANG TANAH: Gadaian - Perintah Jualan - Permohonan perintah jualan - Sebab-sebab yang bertentangan - Sama ada penggadai dapat membangkitkan sebarang sebab-sebab yang bertentangan - Sama ada tindakan yang dimulakan oleh pemegang gadaian yang telah melebihi had masa yang ditetapkan merupakan satu sebab-sebab yang bertentangan - Sama ada tuntutan yang terlampau merupakan satu sebab-sebab yang bertentangan
PROSEDUR SIVIL: Tindakan - Tempoh had masa - Had masa tindakan untuk mendapatkan kembali wang yang dicagarkan oleh gadaian - Sama ada tindakan pemegang gadaian telah melampaui tempoh had masa yang ditetapkan - Akta Had Masa, s. 21(2)
PROSEDUR SIVIL: Tindakan - Kausa tindakan - Prosiding halang tebus - Perintah Jualan - Borang 16D - Sama ada kausa tindakan prosiding halang tebus bermula dari tarikh pengeluaran borang 16D yang terakhir
[2013] 1 LNS 601 JENKINS JAMALULAIL DESIGN ASSOCIATES (M) SDN BHD lwn. THE ROYAL SELANGOR GOLF CLUB KONTRAK: Kontrak binaan - Tuntutan untuk kerja yang telah dibuat - Kerja berdasarkan spesifikasi perjanjian - Sama ada plaintif telah menyempurnakan kerja-kerja mengikut perjanjian - Sama ada plaintif berhak membuat tuntutan untuk kerja-kerja yang belum disempurnakan berikutan penamatan perlantikan
KONTRAK: Kontrak binaan - Tuntutan untuk kerja yang telah dibuat - Kerja-kerja tambahan - Perubahan skop kerja - Sama ada plaintif berhak membuat tuntutan untuk kerja-kerja tambahan melebihi skop kerja yang telah ditetapkan di dalam perjanjian
KONTRAK: Kontrak binaan - Perubahan dalam kerja-kerja - Sama ada perubahan skop kerja adalah dengan pengetahuan defendan - Sama ada perubahan skop kerja adalah satu keperluan untuk menyiapkan projek
HARTA INTELEKTUAL: Hakmilik - Keizinan dan lesen penggunaan - Rekaan industri - Sama ada defendan masih boleh menggunakan rekaan senibina yang disediakan oleh plaintif setelah pembatalan perjanjian - Sama ada defendan mempunyai keizinan dan lesen untuk menggunakan rekaan senibina plaintif - Sama ada klausa 20 Jadual Ketiga Akta Arkitek 1967 terpakai
KONTRAK: Kontrak binaan - Penamatan - Penamatan perlantikan - Sama ada penamatan perlantikan plaintif adalah akibat daripada ketidakupayaan atau kegagalan plaintif untuk melaksanakan obligasinya yang terkandung di dalam surat perlantikan
KONTRAK: Kontrak binaan - Quantum meruit - Tuntutan atas quantum meruit - Sama ada plaintif berhak untuk mendapatkan fi yang munasabah berdasarkan kepada dasar quantum meruit bagi kerja-kerja tambahan
[2013] 1 LNS 1131 KWH TECHNOLOGIES SDN BHD v. WARGA HIKMAT KEJURUTERAAN SDN BHD (In Liquidation) & ORS CONTRACT: Assignment - Absolute assignment – 1st defendant executed an Assignment Agreement assigning all its subsisting and/or future contracts with the 2nd and 3rd defendants to plaintiff - Whether pre-requisite for an assignment had been fulfilled - Intention of parties - Whether from the language used the document constituted a valid assignment under s. 4(3) of the Civil Law Act 1956
COMPANY LAW: Winding up - Undue preference – 2nd and 3rd defendants credited monies into 1st defendant's account and upon clearance, 1st defendant issued cheques to plaintiff - Cheques later stopped as 1st defendant wound up - Monies in 1st defendant's HSBC account - Whether money paid by 2nd and 3rd defendant were held in trust for plaintiff by 1st defendant - Whether preservation of trust monies would tantamount to a preferential payment - Whether prohibited by s. 223 of the Companies Act 1965 - Whether monies belonged to 1st defendant pursuant to the Assignment Agreement - Whether monies were held on trust in a fiduciary capacity by 1st defendant for plaintiff's benefit
[2013] 1 LNS 1136 PP v. MOHD AZMI ROBERT ABDULLAH CRIMINAL LAW: Penal Code - ss. 302, 300 - Murder - Whether injuries sustained were caused by or in consequence of the accused's act - Accused used a shotgun, fired at very close range and aimed at a vital part of the body - Whether accused had intention to kill the deceased - Whether prosecution established a prima facie case - Whether accused should be called to enter his defence
CRIMINAL PROCEDURE: Trial - Defence's story - Accused accidentally shot deceased in a struggle - Accused fled the scene and did not lodge a police report - Whether the story or explanation given by accused believable - Whether prosecution proved their case beyond reasonable doubt
[2014] 1 LNS 221 KARUNANITHY NEELAKANDAN v. HONG LEONG BANK BERHAD & ANOR TORT: Malicious prosecution - Bankruptcy petition - Bankruptcy proceeding commenced by defendant against plaintiff based on judgment in default - Whether defendant instituted proceedings maliciously - Whether the proceeding where the alleged prosecution occurred must have been a criminal proceeding where defendant could have been the person instrumental in securing the prosecution - Whether plaintiff's cause of action was misconceived as no criminal prosecution
LIMITATION: Tort - Plaintiff by his own admission knew of the bankruptcy proceedings on 06.02.2004 - Whether his cause of action started from the said date and expired on 05.02.2010 - Whether claim was filed only after 6 years from the date of cause of action occurring - Whether plaintiff's claim barred by limitation

CLJ 2014 Volume 8 (Part 1)

COURT

COURT OF APPEAL

Khow Ngee Sun v. PP
Balia Yusof Wahi, Mohtarudin Baki, Tengku Maimun JJCA
(Criminal Procedure - Appeal - Whether lumping of four different types of drugs into one charge rendered conviction null and void) [2014] 8 CLJ 1 [CA]

Patrick Chau Fook Henn v. PP
Ramly Ali FCJ, Clement Skinner, Abdul Aziz Rahim JJCA
(Criminal Law - Murder - Whether exceeded right of self-defence) [2014] 8 CLJ 14 [CA]

HIGH COURT

Ambank (M) Bhd v. Pentadbir Tanah Daerah Gombak & Another Case
Vernon Ong J
(Land Law; Civil Procedure - Administration - Appeal to set aside statutory forms - Whether issuance of Form 7A and 7B notices bona fide) [2014] 8 CLJ 34 [HC]

Berjaya Books Sdn Bhd & Ors v. Jabatan Agama Islam Wilayah Persekutuan & Ors
Zaleha Yusof J
(Administrative Law; Constitutional Law - Judicial review - Whether seizure of publications lawful - Whether s. 13 of Syariah Criminal Offences (Federal Territories) Act 1997 ultra vires Federal Constitution) [2014] 8 CLJ 51 [HC]

Lee Mun Keong v. Precise Avenue (M) Sdn Bhd & Anor
Hashim Hamzah JC
(Legal Profession; Contract - Advocates and solicitors - Remuneration - Champerty agreement - Validity) [2014] 8 CLJ 74 [HC]

Mohd Ridzwan Mohd Sidek & Anor v. Hong Leong Bank Bhd
Lim Chong Fong JC
(Land Law - Charge - Validity of) [2014] 8 CLJ 83 [HC]

Overseas Realty Sdn Bhd v. Wong Yau Choy & Ors; Tetuan Tay Ibrahim & Partners (Third Party)
Harmindar Singh Dhaliwal J
(Land Law; Legal Profession; Bankruptcy - Transfer - Indefeasibility of title and interests - Duty of care - Solicitors - Whether bankrupt had legal capacity to enter into contract) [2014] 8 CLJ 107 [HC]

SUBJECT INDEX

ADMINISTRATIVE LAW

Judicial review - Jurisdiction of High Court - Seizure of books during raid - Prohibition order only issued three weeks after raid - Third applicant arrested and charged under s. 13 of Syariah Criminal Offences (Federal Territories) Act 1997 - Application for judicial review against decisions of first respondent in raiding and searching premises of first applicant - Whether seizure of publications lawful - Whether High Court has jurisdiction to hear application
Berjaya Books Sdn Bhd & Ors v. Jabatan Agama Islam Wilayah Persekutuan & Ors
(Zaleha Yusof J) [2014] 8 CLJ 51 [HC]

BANKRUPTCY

Dealings in property - Undischarged bankrupt - Property acquired after individual adjudicated bankrupt - Disposal of after-acquired property - Whether transaction valid - Whether could give good title to property - Whether bankrupt had legal capacity to enter into contract to sell after-acquired property - Whether contract voidable at option of Director General of Insolvency ('DGI') - Whether DGI vested with equitable interest in property
Overseas Realty Sdn Bhd v. Wong Yau Choy & Ors; Tetuan Tay Ibrahim & Partners (Third Party)
(Harmindar Singh Dhaliwal J) [2014] 8 CLJ 107 [HC]

CIVIL PROCEDURE

Parties - Locus standi - Whether registered chargee's interests in land affected by land administrator's decision - Whether debenture holder who had fixed charge over lands a person aggrieved - Whether aggrieved party entitled to exercise its statutory right of appeal
Ambank (M) Bhd v. Pentadbir Tanah Daerah Gombak & Another Case
(Vernon Ong J) [2014] 8 CLJ 34 [HC]

CONSTITUTIONAL LAW

Federal and state law - Conflict - Matters of Islamic law - Seizure of books during raid - Third applicant arrested and charged under s. 13 of Syariah Criminal Offences (Federal Territories) Act 1997 - Matters pertaining to publications, printing and printing presses - Power of state to create and punish for offences by persons professing the religion of Islam against precept of Islam except in matters in Federal list - Whether s. 13 of Syariah Criminal Offences (Federal Territories) Act 1997 ultra vires the Federal Constitution - Whether there were elements of mala fide in respondents' action
Berjaya Books Sdn Bhd & Ors v. Jabatan Agama Islam Wilayah Persekutuan & Ors
(Zaleha Yusof J) [2014] 8 CLJ 51 [HC]

CONTRACT

Agreement - Solicitor and client - Remuneration - Counsel's fees - Solicitor advised client to make further claims against another party on condition solicitor be paid 30% of success fee as legal fees - Champerty agreement - Whether agreement champertous in nature - Whether agreement void ab initio and unenforceable - Legal Profession Act 1976, s. 112(b) - Contracts Act 1950, ss. 24, 66
Lee Mun Keong v. Precise Avenue (M) Sdn Bhd & Anor
(Hashim Hamzah JC) [2014] 8 CLJ 74 [HC]

CRIMINAL LAW

Murder - Defence - Self-defence - Whether accused entitled to right of self-defence - Justification for use of force in self-defence - Whether force necessary - Whether there was reasonable apprehension of danger to life of accused - Whether accused exceeded right of self-defence
Patrick Chau Fook Henn v. PP
(Ramly Ali FCJ, Clement Skinner, Abdul Aziz Rahim JJCA) [2014] 8 CLJ 14 [CA]

CRIMINAL PROCEDURE

Appeal - Appeal against conviction and sentence - Accused charged for trafficking - Dangerous Drugs Act 1952, s. 39B(1)(a) - Drugs found in locked room using keys seized from accused person during body search - Denial of knowledge on drugs seized - Allegation that drugs belonged to housemate - Defence did not raise any reasonable doubt - Accused convicted for charge and sentenced to death - Whether conviction and sentence safe
Khow Ngee Sun v. PP
(Balia Yusof Wahi, Mohtarudin Baki, Tengku Maimun JJCA) [2014] 8 CLJ 1 [CA]

Charge - Defective charge - Accused charged for trafficking four types of drugs - Dangerous Drugs Act 1952, s. 39B(1)(a) - Charges for four types of drugs lumped into one - Whether there should have been four separate charges - Whether lumping of four different types of drugs into one charge rendered conviction null and void - Whether there was failure of justice - Whether accused prejudiced
Khow Ngee Sun v. PP
(Balia Yusof Wahi, Mohtarudin Baki, Tengku Maimun JJCA) [2014] 8 CLJ 1 [CA]

Exhibits - Evidence - Exhibit recovered by raiding officer and exhibit sent for analysis - Whether same - Whether chain of evidence broken - Whether addressed by trial judge - Whether detrimental to prosecution's case
Khow Ngee Sun v. PP
(Balia Yusof Wahi, Mohtarudin Baki, Tengku Maimun JJCA) [2014] 8 CLJ 1 [CA]

LAND LAW

Administration - Appeals and remedies - Alienation of plots of land to registered proprietor with condition - Land administrator issued statutory Form 7A and 7B notices to remedy alleged breach of condition - Appeal to set aside statutory forms - National Land Code, s. 418 - Form 7A notices specified action required for remedying breach - Whether within definition of 'direction' under s. 418(3) NLC - Whether issuance of Form 7A and 7B notices bona fide - Whether time period stipulated in Form 7A notices reasonable within context of s. 128(1)(b) NLC - Whether decision tainted with Wednesbury unreasonableness - Whether Form 7A and 7B notices set aside
Ambank (M) Bhd v. Pentadbir Tanah Daerah Gombak & Another Case
(Vernon Ong J) [2014] 8 CLJ 34 [HC]

Charge - Validity of - Whether signature on charge instrument forged - Whether differing signature per se sufficient to establish forgery - Whether corroborated by other evidence - Whether forgery proven - Whether charge instrument valid - Whether issue estoppel could be raised - National Land Code, s. 340
Mohd Ridzwan Mohd Sidek & Anor v. Hong Leong Bank Bhd
(Lim Chong Fong JC) [2014] 8 CLJ 83 [HC]

Indefeasibility of title and interests - Fraud - Fraudulent use of computerised issue document title - Computerised title for registered owner's land issued in name of another - Whether Registrar of Titles and Director of Lands and Mines grossly negligent and breached statutory duties - Whether registered owner's name should be restored
Overseas Realty Sdn Bhd v. Wong Yau Choy & Ors; Tetuan Tay Ibrahim & Partners (Third Party)
(Harmindar Singh Dhaliwal J) [2014] 8 CLJ 107 [HC]

Transfer - Fraud - Forgery - Whether registration of title secured by fraud, forgery or void instrument - Whether title or interest acquired by subsequent purchasers in good faith and valuable consideration - Whether transfer of property and charge defeasible - National Land Code, ss. 210(3) & 211(1)
Overseas Realty Sdn Bhd v. Wong Yau Choy & Ors; Tetuan Tay Ibrahim & Partners (Third Party)
(Harmindar Singh Dhaliwal J) [2014] 8 CLJ 107 [HC]

LEGAL PROFESSION

Advocates and solicitors - Remuneration - Counsel's fees - Solicitor advised client to make further claims against another party on condition solicitor be paid 30% of success fee as legal fees - Champerty agreement - Whether agreement champertous in nature - Whether agreement void ab initio and unenforceable - Legal Profession Act 1976, s. 112(b) - Contracts Act 1950, ss. 24, 66
Lee Mun Keong v. Precise Avenue (M) Sdn Bhd & Anor
(Hashim Hamzah JC) [2014] 8 CLJ 74 [HC]

Duty of care - Solicitors - Whether solicitor had knowledge that vendor of property was bankrupt - Whether property acquired after individual adjudicated bankrupt - Whether bank bound by solicitor's knowledge and actions - Whether solicitor liable for damages for wrong advice to purchaser
Overseas Realty Sdn Bhd v. Wong Yau Choy & Ors; Tetuan Tay Ibrahim & Partners (Third Party)
(Harmindar Singh Dhaliwal J) [2014] 8 CLJ 107 [HC]


CLJ 2014 Volume 8 (Part 2)

COURT

COURT OF APPEAL

Badan Pengurusan Tiara Duta v. Timeout Resources Sdn Bhd
Mohamad Ariff Yusof, Mah Weng Kwai, David Wong Dak Wah JJCA
(Contract; Land Law - Whether agreement ultra vires Building and Common Property (Maintenance and Management) Act 2007) [2014] 8 CLJ 133 [CA]

Ding Siew Ching v. Ling Peek Hoe
Clement Skinner, Aziah Ali, Mohamad Ariff Yusof JJCA
(Legal Profession - Disciplinary proceedings - Disciplinary committee - Findings of - Whether within scope of complaint) [2014] 8 CLJ 156 [CA]

Ketua Pengarah Hasil Dalam Negeri v. Teraju Sinar Sdn Bhd
Abdul Wahab Patail, Linton Albert, Umi Kalthum Abd Majid JJCA
(Revenue Law - Income tax - Non-resident - Singaporean company - Additional assessment by DGIR) [2014] 8 CLJ 169 [CA]

Pang Yeow Chow v. Advance Specialist Treatment Engineering Sdn Bhd
Mohamad Ariff Yusof, Hamid Sultan Abu Backer, Abang Iskandar JJCA
(Civil Procedure; Legal Profession - Cause of action - Commencement of limitation period - Whether would arise when suit struck out) [2014] 8 CLJ 188 [CA]

PP v. Naseem Haider & Ors
Balia Yusof Wahi, Rohana Yusuf, Tengku Maimun JJCA
(Criminal Law - Dangerous Drugs Act 1952 - Rule against double presumptions) [2014] 8 CLJ 208 [CA]

Public Bank Berhad v. Paramjit Singh Gill
Abdul Aziz Rahim, Mah Weng Kwai, David Wong Dak Wah JJCA
(Contract; Limitation - Guarantee - Demand for payment - Whether cause of action triggered only when there is demand) [2014] 8 CLJ 218 [CA]

HIGH COURT

High Century Sdn Bhd v. Liew Foot And Sons Construction Sdn Bhd
Mary Lim J
(Civil Procedure - Summary judgment - Failure to file affidavit in reply within time - Whether there were triable issues) [2014] 8 CLJ 230 [HC]

Maraten Constructions Sdn Bhd lwn. TY Asoka Sdn Bhd
Abdul Karim Jalil PK
(Kontrak; Prosedur Sivil - Tuntutan bagi wang terhutang - Sama ada liabiliti dan jumlah tuntutan berjaya dibuktikan) [2014] 8 CLJ 238 [HC]

NME Services Sdn Bhd v. Tetuan SP Chanra
SM Komathy Suppiah JC
(Civil Procedure; Legal Profession - Solicitors - Stakeholders - Recovery of sum held by solicitors) [2014] 8 CLJ 251 [HC]

SUBJECT INDEX

CIVIL PROCEDURE

Cause of action - Limitation - Commencement of limitation period - Whether would arise when suit struck out - Whether could be extended by way of speculation or surmise - Whether respondent could have initiated action within limitation period - Whether time-barred
Pang Yeow Chow v. Advance Specialist Treatment Engineering Sdn Bhd
(Mohamad Ariff Yusof, Hamid Sultan Abu Backer, Abang Iskandar JJCA) [2014] 8 CLJ 188 [CA]

Summary judgment - Affidavit in reply - Failure to file affidavit in reply within time - Non-compliance of directions given by court - Whether judgment should be entered summarily under O. 34 r. 1(3) and O. 33 r. 5 of Rules of Court 2012 - Whether Sessions Court Judge addressed applicable principles under O. 14 of Rules of Court 2012 - Whether there were triable issues
High Century Sdn Bhd v. Liew Foot And Sons Construction Sdn Bhd
(Mary Lim J) [2014] 8 CLJ 230 [HC]

Summary judgment - Application for - Recovery of sum held by solicitors - Whether solicitors' refusal to release monies a breach in its stakeholder's duties - Whether solicitors under obligation to release monies upon disposal of appeal - Whether solicitors had broken fundamental rule of practice in refusing to release monies as per terms of stakeholding - Triable issues - Whether arose - Whether application for summary judgment allowed - Rules of Court 2012, O. 14
NME Services Sdn Bhd v. Tetuan SP Chanra
(SM Komathy Suppiah JC)[2014] 8 CLJ 251 [HC]

CONTRACT

Breach - Agreement - Whether agreement null and void - Whether agreement ultra vires Building and Common Property (Maintenance and Management) Act 2007 - Whether appellant had power to enter into agreement - Whether former chairman and secretary authorised to sign agreement on behalf of appellant - Whether evidence tendered to show authority of signatories - Whether respondent informed of lack of authority by signatories of agreement - Whether agreement properly entered into
Badan Pengurusan Tiara Duta v. Timeout Resources Sdn Bhd
(Mohamad Ariff Yusof, Mah Weng Kwai, David Wong Dak Wah JJCA)[2014] 8 CLJ 133 [CA]

Guarantee - Demand for payment - Whether cause of action triggered only when there is demand - Guarantor relied on defence of non-receipt in previous suit - Bank conceded with defence and withdrew previous suit - Whether in present suit guarantor allowed to rely on deeming provision to contend letter of demand had been served in previous suit - Whether present demand caught by limitation
Public Bank Berhad v. Paramjit Singh Gill
(Abdul Aziz Rahim, Mah Weng Kwai, David Wong Dak Wah JJCA)[2014] 8 CLJ 218 [CA]

Termination - Validity - Lease agreement - Whether breach of terms of agreement proven - Allegation of default in payment of rental - Inability to renew licence - Whether respondent's payment of rental rightly stopped - Whether notice of termination pursuant to agreement proper and valid
Badan Pengurusan Tiara Duta v. Timeout Resources Sdn Bhd
(Mohamad Ariff Yusof, Mah Weng Kwai, David Wong Dak Wah JJCA)[2014] 8 CLJ 133 [CA]

CRIMINAL LAW

Dangerous Drugs Act 1952 - Section 39B(1)(a) - Trafficking in dangerous drugs - Trial judge invoked provisions of s. 37(b), (da), (g) - Rule against double presumptions - Prima facie case - Whether established - Whether trial judge erred by invoking double presumptions against respondents - Whether serious misdirection - Whether respondents prejudiced - Whether defence ought not to have been called
PP v. Naseem Haider & Ors
(Balia Yusof Wahi, Rohana Yusuf, Tengku Maimun JJCA)[2014] 8 CLJ 208 [CA]

Dangerous Drugs Act 1952 - Section 37(b), (da), (g) - Rule against double presumptions - Whether breached - Prima facie case - Whether trial judge erred by invoking double presumptions against respondents - Whether serious misdirection - Whether respondents prejudiced - Whether defence ought not to have been called
PP v. Naseem Haider & Ors
(Balia Yusof Wahi, Rohana Yusuf, Tengku Maimun JJCA)[2014] 8 CLJ 208 [CA]

LAND LAW

Lease - Lack of registration - Whether rendered lease void - Whether vested interest in lessee - Whether good and valid as agreement for lease - Whether enforceable in equity by decree of specific performance - National Land Code, ss. 43, 221, 433(B)
Badan Pengurusan Tiara Duta v. Timeout Resources Sdn Bhd
(Mohamad Ariff Yusof, Mah Weng Kwai, David Wong Dak Wah JJCA)[2014] 8 CLJ 133 [CA]

LEGAL PROFESSION

Disciplinary proceedings - Disciplinary committee - Findings of - Whether within scope of complaint - Whether main findings consistent with subsidiary findings
Ding Siew Ching v. Ling Peek Hoe
(Clement Skinner, Aziah Ali Mohamad Ariff Yusof JJCA)[2014] 8 CLJ 156 [CA]

Professional discipline - Misconduct - Advocate and solicitor suspended from practice for 18 months - Whether punishment adequate and proportionate to degree of professional misconduct
Ding Siew Ching v. Ling Peek Hoe
(Clement Skinner, Aziah Ali Mohamad Ariff Yusof JJCA) [2014] 8 CLJ 156 [CA]

Solicitor - Negligence - Solicitor failed to attend court on day of hearing resulting in suit being struck out - Cause of action to sue for loss of chance - Whether commenced immediately - Whether cause of action for professional negligence arose when suit struck out - Whether could be extended by way of speculation or surmise - Whether respondent could have initiated action within limitation period - Whether time-barred
Pang Yeow Chow v. Advance Specialist Treatment Engineering Sdn Bhd
(Mohamad Ariff Yusof, Hamid Sultan Abu Backer, Abang Iskandar JJCA) [2014] 8 CLJ 188 [CA]

Solicitors - Stakeholders - Recovery of sum held by solicitors - Whether solicitors' refusal to release monies a breach in its stakeholder duties - Whether solicitors under an obligation to release monies upon disposal of appeal - Whether solicitors had broken fundamental rule of practice in refusing to release monies as per terms of stakeholding - Triable issues - Whether arose - Whether application for summary judgment allowed - Rules of Court 2012, O. 14
NME Services Sdn Bhd v. Tetuan SP Chanra
(SM Komathy Suppiah JC) [2014] 8 CLJ 251 [HC]

LIMITATION

Accrual of cause of action - Claim on guarantee - Demand for payment - Whether cause of action triggered only when there is demand - Withdrawal of previous suit on ground of non-service of letter of demand - Whether demand not 'brought home' to guarantor - Whether action time-barred
Public Bank Berhad v. Paramjit Singh Gill
(Abdul Aziz Rahim, Mah Weng Kwai, David Wong Dak Wah JJCA) [2014] 8 CLJ 218 [CA]

REVENUE LAW

Income tax - Non-resident - Singaporean company - Additional assessment by DGIR - Deductions under s. 39(1)(j) of Income Tax Act 1967 disallowed for failure to deduct withholding taxes under s. 109B - Whether DGIR correct in disallowing 'handling and repacking' charges to non-resident company - Whether there were withholding taxes due to be withheld under s. 109B - Whether only applicable to technical services - Whether 'handling and repacking' considered technical services - Whether services rendered outside Malaysia not subject to withholding tax in Malaysia
Ketua Pengarah Hasil Dalam Negeri v. Teraju Sinar Sdn Bhd
(Abdul Wahab Patail, Linton Albert, Umi Kalthum Abd Majid JJCA) [2014] 8 CLJ 169 [CA]

INDEKS PERKARA

KONTRAK

Tuntutan bagi wang terhutang - Baki kontrak terhutang - Permohonan petisyen atas kegagalan membayar baki kontrak terhutang - Dalihan bahawa pempetisyen telah dibayar mengikut kerja kontrak setakat mana yang diperakui - Sama ada liabiliti dan jumlah tuntutan berjaya dibuktikan - Sama ada pempetisyen mengemukakan keterangan-keterangan dokumentar untuk menyokong jumlah baki kontrak yang didakwa terhutang - Akta Syarikat 1965, s. 218
Maraten Constructions Sdn Bhd lwn. TY Asoka Sdn Bhd
(Abdul Karim Jalil PK) [2014] 8 CLJ 238 [HC]

PROSEDUR SIVIL

Afidavit - Afidavit cacat - Permohonan petisyen - Kegagalan membayar baki kontrak terhutang - Afidavit menentusahkan petisyen diikrarkan pada tarikh dan waktu yang sama petisyen penggulungan syarikat dikemukakan dan difailkan di mahkamah - Sama ada afidavit diikrarkan sebelum petisyen difailkan - Sama ada suratcara-suratcara boleh difailkan tepat dan serentak pada masa yang sama - Sama ada terdapat penerangan yang dikemukakan oleh pempetisyen mengenai perkara ini - Afidavit menentusahkan petisyen tidak melampirkan petisyen yang dikatakan telah dilampirkan - Sama ada memudaratkan kes - Sama ada kecacatan boleh dibaiki - Kaedah-Kaedah (Penggulungan) Syarikat 1972, k. 26
Maraten Constructions Sdn Bhd lwn. TY Asoka Sdn Bhd
(Abdul Karim Jalil PK) [2014] 8 CLJ 238 [HC]

ARTICLE

Legal Network Series Article(s)

1. PETRONAS PENAPISAN (TERENGGANU)
    SDN BHD v. KETUA PENGARAH HASIL DALAM NEGERI*
[Read excerpt]
    by: FOONG PUI CHI, ANAND RAJ [2014] 1 LNS(A) c

2. "OUR LADY OF THE COMMON LAW"* [Read excerpt]
    by: LORD JUSTICE LAWS [2014] 1 LNS(A) civ

LEGISLATION HIGHLIGHTS

Principal Acts

Number Title Date coming into force Repealing
ACT 763 Yayasan Guru Tun Hussein Onn Act 2014 Not Yet In Force -Nil-
ACT 762 Goods And Services Tax Act 2014 1 July 2014 - Parts I, II, IV, VI and XVI, ss 10, 11, 17, 18, 33, 34, 35, 36, 37, 40, 44, 50, 56, 59, 61, 64, 65, 69, 71, 72, 73, 74, 75, 80, 81, 82, 83, 85, 86, 87, 92, 93, 95, 96, 97, 99, 100, 101, 102, 103, 104, 105, 107, 111, 112, 113, 114, 115, 116, 117, 118, 119, 120, 121, 160, 163, 183, 184 and 197, the First Schedule and Second Schedule to the Act; 1 April 2015 - Parts IX, XIII, XVII and XVIII, ss 9, 12, 13, 14, 15, 16, 38, 39, 41, 42, 43, 45, 46, 47, 48, 49, 51, 52, 53, 57, 58, 60, 62, 63, 66, 67, 68, 70, 84, 88, 89, 90, 91, 94, 98, 106, 108, 109, 110, 122, 154, 155, 156, 157, 158, 159, 161, 162, 185, 186, 187, 188, 189, 190, 191, 192, 193, 194, 195 and 196, the Third Schedule and Fourth Schedule to the Act [PU(B) 319/2014] -Nil-
ACT 761 Finance Act 2014 See s 3 for the Income Tax Act; s 33 for the Stamp Act; s 36 for the Petroleum (Income Tax) Act; s 44 for the Real Property Gains Tax Act and s 50 for the Labuan Business Activity Tax Act -Nil-
ACT 760 Fees (Department Of Museums Malaysia) (Validation) Act 2014 1 January 1991 to 11 June 2012 -Nil-
ACT 759 Islamic Financial Services Act 2013 30 June 2013 [PU(B) 277/2013] - except para(s) 1 to 10 of Schedule 9 and para(s) 13 to 19 of Schedule 9 -Nil-

Amending Acts

Number Title Date coming into force Principal/Amending Act No
ACT A1468 Promotion Of Investments (Amendment) Act 2014 See section 1(1) to 1(33) of the Act ACT 327
ACT A1467 Anti-Money Laundering And Anti-Terrorism Financing (Amendment) Act 2014 8 August 2014 - s 78 only; 1 September 2014 except ss 22 and 26 - 1 October 2014 [PU(B) 400/2014] ACT 613
ACT A1466 Supplementary Supply (2014) Act 2014 25 July 2014 -Nil-
ACT A1465 Private Higher Educational Institutions (Amendment) Act 2014 25 July 2014 ACT 555
ACT A1464 Price Control And Anti-Profiteering (Amendment) Act 2014 1 September 2014 [PU(B) 399/2014] ACT 723

PU(A)

Number Title Date of Publication Date coming into force Principal/Amending Act No
PU(A) 269/2014 Co-Operative Societies (Assumption Of Control) (Appointment) Order 2014 9 October 2014 10 October 2014 ACT 502
PU(A) 268/2014 Federal Roads (West Malaysia) (Amendment) (No. 9) Order 2014 8 October 2014 10 October 2014 PU(A) 401/1989
PU(A) 267/2014 Factories And Machinery (Exemption To BASF Petronas Chemicals Sdn Bhd, Kuantan, Pahang) Order 2014 3 October 2014 4 October 2014 ACT 139
PU(A) 266/2014 Customs Duties (Goods Under Agreement On Comprehensive Economic Partnership Among Member States Of The Asean And Japan) (Amendment) Order 2014 1 October 2014 1 October 2014 PU(A) 476/2008
PU(A) 265/2014 Anti-Money Laundering, Anti-Terrorism Financing And Proceeds Of Unlawful Activities (Cash And Bearer Negotiable Instruments Declaration) Order 2014 30 September 2014 1 October 2014 ACT 613

PU(B)

Number Title Date of Publication Date coming into force Principal/Amending Act No
PU(B) 436/2014 Notice Of Designation Of Site As Heritage Site 7 October 2014 8 October 2014 ACT 645
PU(B) 435/2014 Notice To Third Parties 2 October 2014 3 October 2014 ACT 613
PU(B) 434/2014 Notice To Third Parties 2 October 2014 3 October 2014 ACT 613
PU(B) 433/2014 Notification Of Values Of Crude Petroleum Oil Under Section 12 2 October 2014 2 October 2014 to 15 October 2014 ACT 235; PU(A) 275/2012
PU(B) 432/2014 Appointment Of Director General Of The Board 1 October 2014 1 June 2014 ACT 105
[2014] 1 LNS(A) civ UNITED KINGDOM

"OUR LADY OF THE COMMON LAW"*

by

LORD JUSTICE LAWS


1. The law reporters are the worker bees of the law; they take the seeds of principle from one authority to the next; and so new law is made from old. This is the very alchemy of the common law. So it seems fitting that the common law should be the theme of this lecture. My title, a little florid, perhaps, for modern taste, is that of an address given by the great American jurist, Justice Benjamin Cardozo, to the first graduating class of the St John's Law School in 1928.

2. I am going to talk about the methods and morality of the common law; and describe the relation between the two. But this is not an essay in natural law, an idea which, though venerable, is to my mind unproductive: it either means law is given by God, in which case it is an article of faith speaking only to the faithful - but law must speak to everyone; or it is a kind of intuitive ethic, which is religion without the divine. In either case natural law implies an unsettling want of choice as to what the law should be. Nor am I about to offer an essay for or against positivism, an expression to which so many meanings have been attributed that the academic lawyers who are responsible should be ashamed of themselves.[1] I am concerned, I repeat, only with the common law of England. I am going to suggest that the methods of the common law possess an inherent moral force. I will say what these methods are. They are fourfold: evolution, experiment, history and distillation. These elements operate together, in constellation with one another. Generally they involve what may be described as reasoning from the bottom up, not the top down. And I will explain why their dynamic is not only logical and reasonable, but moral.


. . .

* Lord Justice Laws, ICLR Lecture (1 March 2012). Published with kind permission of the Judicial Communications Office, Judiciary of England and Wales (http://www.judiciary.gov.uk/wp-content/uploads/JCO/ Documents/Speeches/lj-laws-speech-our-lady-of-common-law.pdf).


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[2014] 1 LNS(A) c MALAYSIA

PETRONAS PENAPISAN (TERENGGANU) SDN BHD v. KETUA PENGARAH HASIL DALAM NEGERI*

by

FOONG PUI CHI
ANAND RAJ


IN THIS CASE NOTE, FOONG PUI CHI AND ANAND RAJ REVIEW THE RECENT HIGH COURT CASE OF PETRONAS PENAPISAN (TERENGGANU) SDN BHD v. KETUA PENGARAH HASIL DALAM NEGERI.[1]

Brief Facts

PETRONAS Penapisan (Terengganu) Sdn Bhd's ("PPTSB") main source of income has always been from its principal business of refining crude oil and condensates into petroleum products and sale thereof. PPTSB also derived interest income from placements of its excess funds in short-term call deposits with commercial banks and financial institutions ("Placements"). Such interest was treated by PPTSB as gains or profits from a business income under section 4(a) of the Income Tax Act 1967 ("ITA") for years of assessment ("YAs") 2003 and 2004.

However, following a tax audit in August 2006, the Director General of Inland Revenue ("DGIR") took the view that PPTSB's interest income should be subject to tax under section 4(c) and accordingly raised Notices of Assessment in Forms J charging PPTSB to additional taxes and penalties. PPTSB lodged Notices of Appeal in Forms Q to appeal against the said Forms J to the Special Commissioners of Income Tax ("SCIT"). As the Revenue subsequently agreed to remit the penalties imposed upon PPTSB under the Forms J, this appeal therefore proceeded in respect of the dispute on the tax only.


. . .

* Published with kind permission of M/s Shearn Delamore & Co.


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[2014] 1 LNS(A) civ UNITED KINGDOM

"OUR LADY OF THE COMMON LAW"*

by

LORD JUSTICE LAWS



. . .

* Published with kind permission of The Institute for Migrant Rights, Indonesia.

** Fayetteville State University

*** Florida International University School of Accounting

**** Florida International University School of Accounting


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