3. Provide the gist of the precedent set by Ketua Pengarah Hasil Dalam Negeri v. Tropiland Sdn Bhd (2012) (Court of Appeal).

1. Explain four (4) main purposes of taxation in modern society. [10 marks] 2. Explain "Ad Valorem duty" is implemented in Malaysia from the context of stamp duties. [10 marks] 3. Provide the gist of the precedent set by "Ketua Pengarah Hasil Dalam Negeri v. Tropiland Sdn Bhd (2012) (Court of Appeal). [10 marks] 4. Provide any 5 (five) criterias any medical insurance policy can be claimed as personal relief as stated in Public Ruling No. 2/2005. [10 marks] 5. Explain what a "Final and conclusive" tax assessment is. [10 marks]