JUDGMENT

Alice Loke Yee Ching JC:

Introduction

[1] The Originating Summons filed by the plaintiff on 23 December 2019, is essentially an appeal under s 39 of the Stamp Act 1949 read together with O 55A Rules of 2012.

[2] The plaintiff appeals against the decision of the defendant imposing ad valorem duty on the Memorandum of Transfer (Form 14A) in relation to the following properties:

(a) one whole undivided share of the property held under Geran 186688, Lot 13234, Mukim Rawang, District of Gombak, State of Selangor ("Rawang property"); and

(b) one half (1/2) undivided share of property held under Geran 163976, Lot 9797, Mukim Slim, District of Mualim, State of Perak ("Perak property").

Salient Facts

[3] The facts material to the present dispute are as follows. The plaintiff's husband died intestate on 2 June 2017. The plaintiff together with the plaintiff's daughter were jointly granted Letters of Administration on 20 April 2018. The deceased's estate comprised inter alia, the Rawang property and the Perak property. There were eight beneficiaries to the estate, including the plaintiff.

[4] On 4 September 2018, both the administrators applied for a Distribution Order from the Kuala Lumpur