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Tuesday, August 10, 2010

[2005] 3 MLJ 97

PALM OIL RESEARCH & DEVELOPMENT BOARD MALAYSIA & ANOR V PREMIUM VEGETABLE OILS SDN. BHD. & ANOR APPEAL

(Per Gopal Sri Ram JCA)-  Section 14(1) empowers the  Minister, inter alia, to impose research cess on palm oil: not on palm oil millers. Thus the 1979 Act did not suthorise the imposition of the research cess upon palm oil millers. S14 of the 1979 Act also did not identify the payer of the research cess.Basaed on these above matters, the 1969 Order was ultra vires the 1979 Act.

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