Amarjeet Singh Serjit Singh J:

[1] Petronas Dagangan Berhad ("PDB") was the owner of the petrol station building, structures, equipment and other ancillary facilities. In the year 2013, 2014 and 2017, PDB had entered into four (4) Operating Agreements with Golden Scoop Sdn Bhd ("Operator"). On 1 January 2022, PDB had entered into a Master Novation Agreement ("Novation Agreement") with the plaintiff and the Operator to novate and transfer all of its rights, interest, obligations and liabilities under the said Operating Agreements to the plaintiff.

[2] The Novation Agreement was presented to the Collector of Stamp Duty ("the Collector") for adjudication and an Ad Valorem Stamp Duty was imposed for RM7,478.00 on the Novation Agreement. The Plaintiff filed an appeal against the imposition of stamp duty on the contention that the Novation Agreement was subject to nominal duty of RM10.00 as the Novation Agreement was a written contract to substitute PDB's rights and liabilities to the Plaintiff and there was no change in the terms and conditions of the Operating Agreements.

[3] Meanwhile, the Collector asserted that PDB novated and transferred all its rights, interest, obligations and liabi