The Claim

[1] This is the Plaintiff Company's claim against the Defendants, inter alia, for the following:

a) MYR1,100,000 from the Defendants, for the sale and transfer of all the Plaintiff Company's assets and liabilities to the First Defendant Company;

b) MYR143,873.66 from the First and Second Defendants for tax refund due;

c) MYR590,084 from the Second and Third Defendants, being a loan given to the Second Defendant.

[2] I dismissed the Plaintiff Company's claim for the following reasons:

The Background Facts

[3] The Plaintiff Company was incorporated on 21 August 1984. After its incorporation, it started a retail business in Gua Musang, Kelantan selling spare parts for tractor and heavy machinery, whilst under the charge of one Mr Tay Ko Hwa ("Mr Tay"). The spare parts were mostly supplied by Triumphal Associates Bhd, which was a company that Mr Chey Cheng Wah, the Third D