In the case of MS Elevators Engineering Sdn Bhd v Jasmurni Construction Sdn Bhd and another

appeal [2019] 5 MLJ 209, the parties did not challenge the final account, HC judge award sum of
977,500 of lad to defendant is not plainly wrong

In the case of Pembinaan Emaskami SDN BHD v Hakikat Engineering SDN BHD [2019] MLJU 367
Since then and subsequently, pursuant to the Defendant’s payment voucher dated 18.9.2015, a
final payment in respect of the final account amounting to RM433,701.98 for project UMT -
Pakej 2 was made to the Plaintiff. The breakdown of the final payment can be seen at page 22
DBOA 1 whereby the Defendant had retained their 5% entitlement and with it, there is no
reason for the Defendant to now claim for the Loss of Profits and the Loss and Expense.

[95] The fact that the Defendant could have deducted the Loss of Profits and the Loss and
Expense from the final account but did not, would give credence to the Plaintiff’s case that the
Defendant’s counter claim was just an afterthought. The Defendant is estopped from raising
such claim and reopening the final account which had been closed between the parties in
respect of project UMT - Pakej 2A.

[96] Likewise with respect to the R&R Perasing Project, clear evidence can be seen in the
Defendant’s letter dated 18.5.2016 at pages 68-70 CBOD 1, at paragraph (c) of the said letter
where the Defendant stated that the final account for project R & R Perasing has been finalized
and closed between the Plaintiff and the Defendant.