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COURT OF APPEAL PUTRAJAYA
GALAXY ENERGY TECHNOLOGIES SDN BHD – Appellant
Versus
TIMBALAN PEMUNGUT DUTI SETEM MALAYSIA & ANOR – Respondent
| Table of Content |
|---|
| 1. strict construction of taxing statute. (Para 1 , 17 , 21 , 24) |
| 2. lack of authoritative interpretation of relevant provisions. (Para 2 , 3 , 4) |
| 3. factual background of the sale agreement. (Para 5 , 6 , 8 , 9 , 10 , 11) |
| 4. differing interpretations of inability in provisions. (Para 14 , 15 , 16) |
| 5. inability as a cause for failure of conveyance. (Para 22 , 23 , 25) |
| 6. entitlement to refund of duty. (Para 30) |
| 7. preliminary issues regarding leave for appeal. (Para 32 , 33 , 34 , 35 , 36) |
[1] The outcome of this appeal depends on the construction of s 57(f)(iii) and/ or (iv) of the Stamp Act 1949 ('the Act'). Section 57 (f)(iii) and (iv) of the Act states:
57. Allowance for spoiled stamps.
Subject to any rules which may be made under this Act and to the production of such evidence by statutory declaration or otherwise as the Collector may require, allowance shall be made by the Collector for stamps spoiled in the following cases.
(f) the stamp used for any of the following instruments.
(iii) an instrument executed by any party thereto, which has not been made use of for any purpose whatever, and which by reason of the inability or refusal of s
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