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Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd

In Malaysia, the period of limitation to recover any sum recoverable by virtue of any written law other than a penalty or forfeiture or of a sum by way of penalty or forfeiture is governed by the provisions of the Limitation Act 1953 (‘the Act’). The law on limitation of an action to recover any sum...

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Main Authors: Mohd, Elina, Ayub, Zainal Amin, Mohd Anuar, Haslinda
Format: Article
Language:English
Published: The Malaysian Current Law Journal 2018
Subjects:
K Law (General)
Online Access:https://repo.uum.edu.my/id/eprint/31100/1/CLJ%2003%202018%20i-viii.pdf
https://repo.uum.edu.my/id/eprint/31100/
https://www.cljlaw.com
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spelling my.uum.repo.311002024-07-22T08:20:34Z https://repo.uum.edu.my/id/eprint/31100/ Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd Mohd, Elina Ayub, Zainal Amin Mohd Anuar, Haslinda K Law (General) In Malaysia, the period of limitation to recover any sum recoverable by virtue of any written law other than a penalty or forfeiture or of a sum by way of penalty or forfeiture is governed by the provisions of the Limitation Act 1953 (‘the Act’). The law on limitation of an action to recover any sum recoverable by virtue of any written law, which shall not be brought after the expiration of six years from the date on which the cause of action accrued, has been highlighted in the leading case of Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd (‘Majlis Perbandaran Pulau Pinang’). The principle is that the action to recover the arrears of the assessment rates is not barred by the Act. The same issue had been discussed in a recent case of Majlis Perbandaran Klang v. Sukhinderjit Singh Muker (‘Majlis Perbandaran Klang’). It was held by the court that limitation as such does not apply to any proceedings by the Government for the recovery of any tax. The court in Majlis Perbandaran Klang, defined local authority as ‘Government’ by referring to s. 2 of the Local Government Act 1976 and held that the local authority was not bound by the limitation imposed under s. 6(1)(d). As such, two primary issues arising from these cases are discussed in this paper, namely; first, whether local authority is a “Government” as decided by the court in Majlis Perbandaran Klang; and second, whether limitation to recover arrears of assessment rates no longer apply to local authority The Malaysian Current Law Journal 2018 Article PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/31100/1/CLJ%2003%202018%20i-viii.pdf Mohd, Elina and Ayub, Zainal Amin and Mohd Anuar, Haslinda (2018) Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd. Current Law Journal, 3. i-viii. ISSN 0127-0699 https://www.cljlaw.com
institution Universiti Utara Malaysia
building UUM Library
collection Institutional Repository
continent Asia
country Malaysia
content_provider Universiti Utara Malaysia
content_source UUM Institutional Repository
url_provider http://repo.uum.edu.my/
language English
topic K Law (General)
spellingShingle K Law (General)
Mohd, Elina
Ayub, Zainal Amin
Mohd Anuar, Haslinda
Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd
description In Malaysia, the period of limitation to recover any sum recoverable by virtue of any written law other than a penalty or forfeiture or of a sum by way of penalty or forfeiture is governed by the provisions of the Limitation Act 1953 (‘the Act’). The law on limitation of an action to recover any sum recoverable by virtue of any written law, which shall not be brought after the expiration of six years from the date on which the cause of action accrued, has been highlighted in the leading case of Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd (‘Majlis Perbandaran Pulau Pinang’). The principle is that the action to recover the arrears of the assessment rates is not barred by the Act. The same issue had been discussed in a recent case of Majlis Perbandaran Klang v. Sukhinderjit Singh Muker (‘Majlis Perbandaran Klang’). It was held by the court that limitation as such does not apply to any proceedings by the Government for the recovery of any tax. The court in Majlis Perbandaran Klang, defined local authority as ‘Government’ by referring to s. 2 of the Local Government Act 1976 and held that the local authority was not bound by the limitation imposed under s. 6(1)(d). As such, two primary issues arising from these cases are discussed in this paper, namely; first, whether local authority is a “Government” as decided by the court in Majlis Perbandaran Klang; and second, whether limitation to recover arrears of assessment rates no longer apply to local authority
format Article
author Mohd, Elina
Ayub, Zainal Amin
Mohd Anuar, Haslinda
author_facet Mohd, Elina
Ayub, Zainal Amin
Mohd Anuar, Haslinda
author_sort Mohd, Elina
title Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd
title_short Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd
title_full Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd
title_fullStr Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd
title_full_unstemmed Limitation Period For The Recovery Of Arrears Of Assessment Rates: Revisiting The Decision In Majlis Perbandaran Pulau Pinang v. Tropiland Sdn Bhd
title_sort limitation period for the recovery of arrears of assessment rates: revisiting the decision in majlis perbandaran pulau pinang v. tropiland sdn bhd
publisher The Malaysian Current Law Journal
publishDate 2018
url https://repo.uum.edu.my/id/eprint/31100/1/CLJ%2003%202018%20i-viii.pdf
https://repo.uum.edu.my/id/eprint/31100/
https://www.cljlaw.com
_version_ 1805893238117105664
score 13.211869

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