Interpretation of Statutes 1st Edition

"Any practitioner of arbitration regularly engaged in this practice could not afford to be without a copy of this Handbook."

"If there is one book you must have on arbitration, it is undoubtedly this one."

"The same hand that built the institution now provides the literature it deserves."

"Readers will not find a mere technical guide but rather vital insight into the institutional architecture of dispute resolution itself."

"This is a composition of several books into one."

"A Handbook written with the Asian experience firmly in view is, for that reason, never parochial to its global readership."

"What distinguishes this Handbook is its ability to bridge theory and practice."

"It deserves to be read, and to be used."

Arbitration in Malaysia is no longer what it was five years ago. Virtual hearings have moved from emergency expedient to default procedure. AI-assisted document review is approaching universal adoption. Sanctions, ESG, third party funding and cryptocurrency disputes have arrived in the hearing room – often without notice. The 2024 amendments to the Arbitration Act 2005 and the new AIAC Suite of Rules 2026 have reset the procedural map. The practitioner working from a textbook printed before 2023 is already behind.

This Handbook is the answer. Across 38 chapters, it takes the practitioner through the entire arbitral life cycle – from the formation and effect of the arbitration agreement through jurisdiction, tribunal constitution, conduct of proceedings, evidence, awards, costs, and the recognition and enforcement of arbitral awards under the New York Convention. Standard topics are treated with doctrinal precision and a serious eye for working procedure.

Anchored in the Arbitration Act 2005 (as amended in 2011, 2018 and 2024) and the AIAC Suite of Rules 2026, the Handbook considers each provision against the UNCITRAL Model Law and the jurisprudence of the leading Model Law jurisdictions – Singapore, Hong Kong, Australia, Canada and England – so that the Malaysian practitioner is never working in isolation, and the comparative practitioner finds in Malaysia a fully treated jurisdiction worth attending to.

“The book is well structured and organised according to the sections as they appear in the Evidence Act 1950, with relevant cases and commentaries that illustrate their application. In that respect, the book takes a very pragmatic approach to the understanding and application of the law of evidence.” –From the Foreword by Justice Collin Lawrence Sequerah, Judge of the Federal Court of Malaysia.

“In Law of Evidence: A Commentary, the author has undertaken the formidable task of dissecting the Evidence Act section by section, providing clarity that will be invaluable to practitioners and students alike. By seamlessly weaving together landmark Malaysian jurisprudence, the author has constructed a coherent and practical guide to the law as it is actually applied in our courts.” –From the Foreword by Justice Evrol Mariette Peters Judge of the Court of Appeal of Malaysia.

The mastery of the rules of evidence is indispensable in the armoury of every lawyer. This new second edition of Law of Evidence: A Commentary marks a significant leap from the original 2020 edition with fully updated and expanded commentary on the Evidence Act 1950.

The principles of law developed through cases over the years, both local and foreign, are skillfully distilled and succinctly summarised for the easy guidance of readers. The decisions of the Indian courts which are important for a better understanding of evidence law have been carefully considered and discussed. Instructive cross-references guide users through the intricacies of the working of the Malaysian law of evidence.

For legal professionals and students alike, this updated version is invaluable, bridging the gap between fundamental evidence rules and Malaysia’s rapidly modernising judicial landscape.

Key features:

1. Clear and analytical section-by-section commentary, explaining the operation, interpretation and practical application of each provision of the Evidence Act 1950.
2. Up-to-date text of all provisions of the Evidence Act 1950.
3. Comprehensive case law analysis, incorporating leading Malaysian decisions together with persuasive authorities from India, Singapore and the United Kingdom.
4. Historical context and legislative cross-references, helping readers understand how evidentiary provisions interact with related statutes such as the Criminal Procedure Code.
5. Practical and accessible guide, presenting complex principles of evidence in a structured and readable format.

Key developments covered in this new edition

1. Impact of the Evidence (Amendment) Act 2024, which removed section 133A and amended section 118 to align child witness evidence with the Evidence of Child Witness Act 2007.
2. Consideration of new mandatory inquiry to rebut the competency of child witness and whether conviction can be sustained on uncorroborated unsworn evidence of a child.
3. Review of the procedure for pre-recorded testimony of child witness.
4. Recent Federal Court developments regarding the admissibility of DNA evidence to rebut the “conclusive” presumption of legitimacy under section 112 of the Evidence Act 1950.
5. Discussion of emerging developments in evidence law, including comparative insights from India’s Bharatiya Sakshya Adhiniyam 2023 and reforms to the Singapore Evidence Act, highlighting potential directions for modernising Malaysia’s evidence law.
6. Updated and expanded appendices, including revised commentary on the Bankers’ Books (Evidence) Act 1949 and a new appendix on the Evidence of Child Witness Act 2007.

Stamp duty law in Malaysia is entering a complex new phase. With the phased implementation of the self-assessment system from January 1, 2026, and the Inland Revenue Board’s Stamp Duty Audit Framework, taxpayers can no longer rely on official adjudication by the Stamp Office. The onus to determine, report and pay the correct stamp duty now rests solely on taxpayers, bringing heightened compliance risks, audit exposure and potential penalties.

Against this background, the Malaysian Stamp Duty Handbook offers a timely, authoritative, and highly practical guide to navigating the evolving stamp duty landscape under the Stamp Act 1949 and related subsidiary legislation. The book addresses persistent misconceptions – such as whether documents need stamping only for court purposes or whether intercompany agreements are exempt – while equipping readers with the knowledge required for modern compliance.

Drawing on the authors’ close engagement with stamp duty practice, the book combines technical accuracy with practical insight, making complex rules accessible. It guides readers through the full compliance lifecycle – from execution and stamping to audits, enforcement and appeals – ensuring a comprehensive understanding of obligations and risks. Designed for accountants, lawyers, tax advisers, company secretaries, finance professionals and business owners, this handbook is an indispensable resource for anyone involved in transactions where instruments may attract stamp duty.

In an era where incorrect stamping could result in reassessments years later, the Malaysian Stamp Duty Handbook provides the clarity, confidence and compliance strategies needed to navigate Malaysia’s new regulatory environment successfully.

Key features:

• The transition from adjudication to self-assessment and its legal implications.
• The Stamp Duty Audit Framework, audit triggers and voluntary disclosure opportunities.
• Classification of chargeable instruments, computation of duty and available reliefs.
• Penalties, enforcement powers and best judgment assessments by the Collector.
• Risk management strategies, internal compliance reviews and documentation practices.
• Objections, appeals and dispute resolution procedures.
• Judicial principles governing the interpretation of taxing statutes.

Memories of the journey of a lawyer, legal counsel and judge

Quote from Foreword

“… this autobiography is a must-read not only for what it says but also for what we must infer from between the lines. The author is to be congratulated for the honesty of this work but there is more.”

— From the Foreword by

Dato’ Mahadev Shankar

Retired Court of Appeal Judge

This book traces the life and career of a Malaysian law professional who was born in Kuala Lumpur after the end of the Second World War and lived through the years when an insurrection posed an existential threat to the newly established Federation of Malaya in 1948. A barrister-at-law, a corporate legal counsel and later a judge in Fiji, David Alfred recounts living at the sharp end of the Emergency with his doctor father encountering armed bandits and he himself coming under gun fire and witnessing a dead terrorist.

He was a student in primary school when Malaya became independent in 1957 and a student in secondary school when Malaysia was formed in 1963. He then lived through the Confrontation years. He was a law student in London and saw the setting of the sun on the British Empire. His reflections down memory lane provide a rare view of post-war life in Malaya and personal accounts of the early years of Malaysia.

In an interesting narration of the stories of his life, David Alfred recounts his experiences as a practising advocate in the courts in Malaysia and then as legal counsel in two leading banks in Kuala Lumpur. His legal career culminated with his judicial appointment in Fiji.

This is an account of what it was like to practise Law, to advise on Law and finally to dispense justice according to the Rule of Law. An interesting read for members of the legal community, this book shares insights of the rich history of the legal community in Malaysia and a rare glimpse of judicial life in Fiji.