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JUDGMENT

Mah Weng Kwai J:

(1) This is an appeal by the Pegawai Penerima Malaysia (official receiver) against the decision of the court given on 14 April 2011 which ordered the official receiver to pay the costs of the winding-up proceedings to the petitioner.

(2) Leave to appeal against the decision of costs was granted by the Court of Appeal on 30 September 2011.

(3) Background Facts

3.1. The petitioner filed a winding-up petition against the respondent on 5 January 2011.

3.2. On 21 September 2010, before filing the petition, counsel for the petitioner made a company search with Suruhanjaya Syarikat Malaysia (SSM) and was informed that the status of the company was "winding-up". The name of the respondent and the company number were cited. The abbreviated words of "Sdn Bhd" were spelt with a dot after the words "Sdn." and "Bhd.".

3.3. Counsel for the petitioner made a second company search on 8 December 2010. This time the search was made with Jabatan Insolvensi Malaysia (JIM) from the counsels office portal (http://callback.rilek.com.my). Counsel had cited the name and the company number of the respondent. However, on this occasion the abbreviated words "Sdn Bhd" were spe

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