Idris Yusoff J:

In the amended statement of claim dated 21 November 1992 the plaintiffs pray for certain declarations:

(a) that the deceased Wong Yeow Wye owns 58/70 shares in Yuen Hing Rubber Plantation Company and all shares in the assets and properties which are yet to be divided and had been registered in the joint names of the deceased Wong Yeow Wye, deceased Mah Yok Lian and Wong Keng Giap are held on trust for Yuen Hing Rubber Plantation Company;

(b) the administrator Wong Keng Giap is to file a corrective affidavit with the court to include the following immovable properties:

(i) 357526/648717 undivided shares in Lot 1117 (GN 10623)

(ii) 357526/648717 undivided shares in Lot 888 (GN 10626)

(iii) 78179/201907 undivided shares in Lot 5 (GN 1369)

into the estate of the Wong Yeow Wye within 30 days from the date of the order and if he neglects/fails the senior assistant registrar of the High Court is given power to do so;

(c) that the following orders for distribution of the following properties under the Kelantan Land Settlement Ordinance No. 51/55 -

i) GN 15877 (actual GN No. is 15857) - Lot 1632

GN 15858 - Lot 1633 To Share Proportions Mah Yok Lian 119175 / 384483 Wong Keng Giap 86587 / 384483 Wong Thye Giap 11918 / 384483 Wong Sean Giap 11918 / 384483

Rizal Wong bin Abdullah @ Wong Heng Giap 11918 / 384483

Wong Sang Giap @ Wong Sang Yiap 11918 / 384483 Wong Sook Chu 11918 / 384483 Wong Soon Cheng 11917 / 384483 Wong Soon Pheng 11917 / 384483 Wong Soon Yuet 11917 / 384483 Wong Sow Geap 11917 / 384483

(ii) GN 15854 - Lot 1114 To Share Proportions Wong Keng Giap 5552 / 69492

(iii) GN 16221 - Lot 888

To Share Proportions

Wong Keng Giap 38183 / 71701 (iv) GN 16220 - Lot 5

To Share Proportions

Wong Yeow Wye 26060 / 201907

Mah Yok Lian 26060 / 201907

Wong Keng Giap 26059 / 201907

(v) GN 16224 - Lot 944 GN 16225 - Lot 1636 To Share Proportions Mah Yok Lian 59305 / 302584 Wong Keng Giap 65239 / 302584 Wong Thye Giap 5931 / 302584 Wong Sean Giap 5931 / 302584

Wong Heng Giap @ Rizal Wong bin Abdullah 5931 / 302584

Wong Seng Giap @ Wong Sang Yiap 5931 / 302584 Wong Sook Chu 5931 / 302584 Wong Soon Cheng 5931 / 302584 Wong Soon Pheng 5931 / 302584 Wong Soon Yuet 5931 / 302584 Wong Sow Geap 5931 / 302584

(the land settlement orders) are rendered null and void and the said properties are to be returned and registered again in the names of the late Wong Yeow Wye, the late Mah Yok Lian and Wong Keng Giap jointly and any other orders that the court deems fit.

At the outset of the hearing both parties indicated that they were not adducing any viva voce evidence but were purely relying on agreed documentary evidence and statement of agreed facts.

It will be observed that all the documents in the bundles of documents filed by both parties are agreed upon with the exception of one crucial document - item 02 in the plaintiffs' bundle - viz "Penyata Cukai" (Tax Statement) for the year ended 31 December 1962 of Yuen Hing Rubber Plantation Company, Pasir Puteh, Kelantan signed by the deceased Wong Yeow Wye as principal partner and submitted for tax purposes - see pp. 10 - 13 of the plaintiffs' bundle (hereinafter collectively called the "Trading Account"). In a letter to the 1st defendant dated 2 July 1998 the plaintiffs' solicitors argued that item 02 should have been agreed to as it constituted a public document. I shall discuss this issue later in the judgment.

From the agreed facts and the agreed documents the lands in dispute were originally registered under three titles namely 357526/648717 undivided shares in C.T.196, 177923/302584 undivided shares in CT. 45 and 78/79/201907 undivided shares GN No. 1369. The undivided shares in these three titles were registered in the joint names of deceased Wong Yeow Wye, his wife deceased Mah Yok Lian and Wong Keng Giap (1st defendant) without any specific share proportion being assigned to each of them.

C.T. 196 comprised three lots -

(i) Lot 886 - this lot number w