Tan Nyok Chin v Pemungut Duti Setem

Appellant(s): Tan Nyok Chin

Respondent(s): Pemungut Duti Setem

• YA Datuk Azimah binti Omar
• YA Datuk Wong Kian Kheong
• YA Datuk Ismail Bin Brahim

• The deceased's will provided for the distribution of land, with 20% to the appellant (his wife) and 80% to his five children.
• The children subsequently executed a Renunciation Deed, renouncing their 80% undivided share of the land solely in favour of the appellant.
• A High Court Vesting Order allowed the appellant, as administrator, to transfer the entire land to herself, but the Collector of Stamp Duties imposed ad valorem stamp duty on the 80% renounced share, which the appellant paid under protest.
• The appellant's objection to the ad valorem assessment was rejected by the Collector, and her subsequent appeal to the High Court was dismissed during a case management.

• Whether the High Court erred in deciding the appeal during a case management, contrary to established procedural norms.
• What was the correct stamp duty chargeable on the Memorandum of Transfer (Form 14A) for the 80% renounced share: ad valorem duty (as a "gift" or "release/renunciation by way of gift") or a fixed nominal duty (as a transfer not specifically charged)?
• Whether the Court of Appeal, upon allowing the appeal, could order a refund of the excess stamp duty paid by the appellant and impose interest on the refunded amount.

• The Court of Appeal allowed the appeal, finding that the High Court erred in deciding the matter during case management, but invoked Section 72 of the Courts of Judicature Act 1964 as no injustice was occasioned.
• The Court held that the transfer of the renounced 80% share was not a "gift" and therefore only attracted a fixed nominal stamp duty of RM10.00 under Item 32(i) of the First Schedule to the Stamp Act 1949, reaffirming its binding precedent in *Lee Koy Eng*.
• The Court ordered the Collector to refund the ad valorem stamp duty of RM20,800.00 to the appellant, with interest at 5% per annum from the date of the Court of Appeal's order until full payment, and also opined that stamp duty appeals generally end at the Court of Appeal, with no further appeal to the Federal Court.