JUDGMENT

Mahazan Mat Taib J:

A. Introduction

[1] These are the grounds of judgment in respect of the Plaintiff's consolidated claims in the following suits:

(a) Suit No: KA-22NCvC-104-09/2018 ("Suit 104");

(b) Suit No: KA-22NCvC-52-09/2018 ("Suit 52");

(c) Suit No: KA-22NCvC-53-09/2018 ("Suit 53"); and

(d) Suit No: KA-22NCvC-55-09/2018 ("Suit 55").

[2] By Order dated 10 August 2020, all four suits were ordered to be consolidated and heard together, with Suit 104 designated as the main suit. The consolidated trial proceeded over four days 1 November 2022, 20 June 2023, 21 June 2023, and 24 July 2023.

[3] This Court allowed the Plaintiff's claims in all four suits, with costs. Dissatisfied with the decision, one of the Defendants, the 4th Defendant, filed an appeal. Hence, this Grounds of Judgment is prepared.

B. Background Facts

[4] The Plaintiff's claims arise from the 1st Defendant's failure to pay rental and meter usage invoices under several Rental and Service Agreements ("the Agreements") for the lease and service of photocopying equipment and/or software ("the Equipment"). These agreements were further supported by written Guarantees executed by the 2nd to 4th Defendants, each of whom acted as guarantors for the 1st Defendant's obligations.

Agreed Facts

[5] The material facts in all four suits were largely undisputed and recorded in the Statement of Agreed Facts and summarised as follows:

(a) The Plaintiff is a company incorporated in Singapore and registered in Malaysia, with its registered address and headquarters at Level 23A, Menara Binjai, No 2, Jalan Binjai, 50450 Kuala Lumpur.

(b) The 1st Defendant is a company incorporated in Malaysia with a registered address at No 179, Level 1, Kompleks Sultan Abdul Halim Fasa 2, Jalan Pegawai, 05050 Alor Setar, Kedah. It also operates from, or has business premises at, several other addresses in Kedah and Perlis, namely:

i. No 21, Ground Floor, Kompleks Perniagaan Jelatek, KM3 Jalan Langgar, 05460 Alor Setar, Kedah;

ii. No 1 & 2, Kompleks Niaga PKENPS, Jalan Raja Syed Alwi, 01000 Kangar, Perlis;

iii. No 180, Tingkat 2, Kompleks Sultan Abdul Halim Fasa 2, Jalan Pegawai, 05050 Alor Setar, Kedah;

iv. No 2, Block A, Kompleks Niaga PKENPS, Jalan Raja Syed Alwi, 01000 Kangar, Perlis; and

v. No 11, Tingkat 1, Kompleks Perniagaan Jelatek, KM3 Jalan Langgar, 05460 Alor Setar, Kedah.

(c) The 2nd Defendant is a guarantor of the 1st Defendant.

(d) The 3rd Defendant is also a guarantor of the 1st Defendant.

(e) The 4th Defendant is a guarantor of the 1st Defendant.

Issues To Be Tried

[6] The parties have agreed that the issues for determination in all four suits are similar and may be summarised as follows:

(a) Whether the 1st Defendant is liable to the Plaintiff for the outstanding amounts claimed under the accounts, as pleaded in the Amended Writs and Amended Statements of Claim, and arising from the Agreements?

(b) Whether the 2nd, 3rd and 4th Defendants, in their respective capacities as guarantors of the 1st Defendant, are jointly and severally liable for the said outstanding amounts under the Agreements?

(c) Whether the Plaintiff is entitled to collect Goods and Services Tax (GST) from the 1st Defendant during the Tax Holiday period?

(d) Whether the Plaintiff is entitled to claim monthly rental charges after termination of the Agreements, in circumstances where the Equipment was no longer in service?

(e) Whether the Plaintiff is entitled to claim six (6) months' rental as compensation for the non-return of Equipment by the 1st Defendant?

[7] At the outset, the Court notes that the various agreements entered into between the Plaintiff and the 1st Defendant in respect of the rental and servicing of the Equipment are listed and described in Appendix 1 of the Plaintiff's Bundle of Documents.

Material Terms Of The Agreements

[8] The Court considers it necessary to summarise the material terms of the relevant agreements, which are undisputed and identical across the four suits.

(a) Rental Agreements

The key terms of th