HIGH COURT MALAYA KUALA LUMPUR
PELANGI SDN BHD – Appellant
Versus
KETUA PENGARAH HASIL DALAM NEGERI – Respondent
| Table of Content |
|---|
| 1. judicial review application for unlawful retention. (Para 1) |
| 2. applicant’s entitlement to interest based on case law. (Para 2 , 3 , 4) |
| 3. respondent’s arguments against refunding interest. (Para 5) |
| 4. court's analysis of mandamus and unlawful assessment. (Para 6) |
[1] The applicant in encl 1 successfully applied for a judicial review seeking for declaration which in effect made the decision of the respondent to be unlawful since it does not follow the law. Consequent to that, the applicant sought for a refund of the sum of RM2,360,723.82 unlawfully retained, by the respondent together with interest.
[2] The applicant contended that under s 11 of the Civil Law Act 1956 the court is rested with discretion to order interest to be given together with judgement sum. Interest according to the applicant has been awarded by the Federal court in Lim Eng Kay v. Jaafar bin Mohamed Said , 1982 MarsdenLR 4 ; [1982] CLJ Rep 190, on the basis of compensating for deprivation of the use of money. This is also the position in Karpal Singh a/l Ram Singh v. DP Vijandran ; [2003] 2 MLJ 385 ; [2003] 2 CLJ 77 (see also English decision in Benedetti v. Sawiris and Ors; [2010] EWCA Civ 1427
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