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Chye Hup Heng Sdn Bhd (in liquidation) v Ketua Pengarah Hasil Dalam Negeri
Judicial Review No WA-25-120-07/2016) (HC)
This is a note on a recent significant decision of the High Court that addresses the issue relating to the entitlement of the Director General of Inland Revenue (“DGIR”) to immediate payment of real property gains tax (“RPGT”) arising from disposal of a charged property by a liquidator.
Chye Hup Heng Sdn Bhd (“CHH”) created a land charge …