(Enclosure 1 For Judicial Review)

Faridz Gohim Abdullah JC:

Introduction

[1] This is the Applicants' application for Judicial Review against the decision of the Respondent ('decision') rejecting the Applicants' application for a refund of the stamp duty paid under the Stamp Act 1949 .

[2] Having considered the application, the affidavits filed and the written submissions of both parties, this Court has allowed the Applicants' application for reliefs sought as in paras 2(i), (ii), (iii) and (iv) of the Statement with no order as to costs.

[3] The Respondent being dissatisfied with the decision has filed an appeal.

[4] Below are the grounds for my decision.

Brief Background Of Facts

[5] Sometime in May to December 2021, the Applicants paid the Respondent a total sum of RM156,620.00 as the stamp duties in respect of the Sale and Purchase Agreement of lands, Memorandum of Transfer and Supplementary Deed vide twenty-three (23) Stamp Duty Certificates (Sijil Setem).

[6] However, the sale was not materialised and the said Sale and Purchase Agreement was mutually rescinded vide Deed of Mutual Rescission dated 23 January 2023.

[7] The Applicants applied for the refund of the stamp duties