SEARCH

High Court dismisses petronas application for judicial review to declare Sarawak SST null and void

13 Mar 2020 / 13:22 H.

KUCHING: A High Court here today dismissed an application by Petroliam Nasional Berhad (Petronas) for a judicial review to declare the State Sales Tax (SST) imposed by the Sarawak Government as null and void.

In making the ruling, High Court Judge Azhahari Kamal Ramli also awarded costs of RM50,000 to the respondents, which are the Sarawak Comptroller of State Sales Tax and the Sarawak State Government.

He said there was no grounds for the court to grant the declaration as Article 95B(3) of the Federal Constitution which provides that the Legislature of Sabah and Sarawak may also make laws for the imposing of sales tax, and any sales tax imposed in the two states shall be deemed to be among the matters enumerated in the State List and not in the Federal List.

Azhahari Kamal said since Article 95B(3) of the Constitution stated that any sales tax imposed by state law to be deemed among the matters enumerated in the state list, the State Sales Tax Ordinance and any subsidiary legislation made thereunder is constitutional and valid.

“Based on the above reasons, there is no merit in the application for the declaratory relief,“ he added. — Bernama

email blast