[14] Before the court of Appeal, counsel for Kempadang raised only one issue to oppose the appeal ie that the learned JC's order was not a final decision as defined by s 3 of the Courts of Judicature Act 1964 (the CJA) and was therefore not appealable. Kempadang said that the learned JC's order was a ruling and that a ruling is not a court decision since it does not finally dispose the rights of parties and thus it is non-appealable. However, the court of Appeal disagreed with Kempadang's argument and held that the appeal was competent, ie the learned JC's order was appealable.

[15] On the merits of the appeal, the court of Appeal allowed Perkayuan's appeal, set aside the learned JC's order and awarded nominal damages of RM10,000.00 to Kempadang. It also held that Kempadang had been given the opportunity to produce its evidence at the hearing of the assessme