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FEDERAL COURT PUTRAJAYA
LEMBAGA MINYAK SAWIT MALAYSIA – Appellant
Versus
ARUNAMARI PLANTATIONS SDN BHD & ORS AND ANOTHER APPEAL – Respondent
| Table of Content |
|---|
| 1. constitutionality of the 2007 order and its legislative backing. (Para 1 , 4 , 7) |
| 2. concept of delegation and limits within tax legislation. (Para 5 , 6 , 14 , 22 , 30) |
| 3. discrimination claims and the necessity of reasonable classification. (Para 17 , 19 , 39 , 41) |
| 4. determination of ceasing validity under federal framework. (Para 36 , 57) |
| 5. final verdict and whether the previous courts acted appropriately. (Para 72) |
Introduction
[1] These two appeals concerned the constitutionality of the Malaysian Palm Oil Board (Cess) (Oil Palm Fruit) Order 2007 (2007 Order), made by Minister of Plantation, Industries and Commodities pursuant to s 35(1) of the Malaysian Palm Oil Board Act 1998 .
[2] The High Court struck down the 2007 Order as invalid. The Court of Appeal upheld the judgment of the High Court. The 2007 Order was declared invalid by the High Court on the ground as mentioned below in this judgment (see para 14) that the cess collected was used for purposes outside the scope of s 33, thus rendering the 2007 Order void and illegal.
[3] The appellants (defendants) in these appeals are the Malaysian Palm Oil Board, the 1st appellant ("the Board"), the
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