The Final Certificate dated 30.11.2017, issued by Jurutera Perunding WTA Sdn Bhd, certified the total value of JKS’s works at RM7,892,508.09. This certificate, together with the progress payment certificate and the listing of invoices issued by JKS(Record of Appeal Vol. 3, PDF-pp. 70–71) lists the mechanical and plumbing works performed by JKS. This, in turn, refers to the Progress Payment Certificate (CWSP 19 (Fasa 1 & 2)) dated 30.10.2017(Record of Appeal Vol. 2, PDF-p.102) and the breakdown showing the details of the 8 FPR Water Tanks (Record of Appeal Vol. 2, PDF-pp. 108,110,118& 120,) supplied by the Plaintiff. [39] Concurrently, the Defendant paid JKS a total of RM7,826,499.39, a figure expressly acknowledged by JKS in its CIPAA computation sheet (Record of Appeal Vol. 2, p. 131). [40] The Defendant also raised back charges amounting to RM139,226.87 via invoices dated 26.9.2017, which JKS’s director (“SP2”) confirmed on oath to bear SP2’s signature (Record of Appeal Vol. 3, pp. 239–240). [41] These three categories of documents—the Final Certificate, proof of payment, and back charges—when read together, establish that the Defendant paid RM7,965,726.26, thereby exceeding the certified value of the works done by JKS (RM7,892,508.09). 16 [42] To impose liability on the Defendant to pay the Plaintiff in these circumstances would amount to compelling double payment for the same component of works. The Plaintiff’s 8 FRP Water Tanks formed part of the certified work value, and the Defendant has fully discharged that certified value. Section 71 of the Act is a codification of an equitable remedy, and this court considering the specific purpose of the said Section, cannot order restitution where the supposed “benefit” has already been paid for in full. [43] This was made clear in Bauer (supra), where the High Court refused to invoke section 71 after finding that the employer (2nd Defendant) has made full payment to the main contractor. His Lordship Lee Swee Seng J (as his Lordship was then) articulated a crucial safeguard which applies squarely here: “[108] The Court must guard against granting a claim in quantum meruit under our section 71 of the Contracts Act 1950 under the guise of doing substantial justice when parties have carefully thought of and provided for the allocation of risks under the respective main contracts and subcontracts where the rights and remedies of the parties affected can be pursued to its final end. Otherwise the Court runs the risk of being accused of rewriting the bargain of the parties.” [44] This factual scenario is aligns with Bauer (supra): the Defendant, like the employer in Bauer (supra), demonstrated that it fully paid the intermediary contractor i.e. JKS. To require the Defendant to pay again would offend the principle against duplication of payment, lying at the core of unjust enrichment. 17 [45] The evidential matrix is further strengthened by JKS’s own conduct. In the abandoned CIPAA proceedings, JKS affirmed it received RM7,826,499.39—without alleging that any sum remained outstanding for the FRP Water Tanks. This internal acknowledgment undermines any assertion that the Defendant still owed monies relating to the Plaintiff’s tanks. Further, JKS’s alleged claim that the Defendant owed JKS RM2,143,326.15 remained an allegation which was disputed by the Defendant as the Defendant has maintained that they have paid to JKS in full the amount certified for payment by the Project’s Consultant and disputes JKS’s claim. [46] Additionally, SP2 conceded during trial that Jurutera Perunding WTA Sdn Bhd was the party responsible for certifying mechanical and plumbing works of JKS, confirming the legitimacy and finality of the Final Certificate relied upon by the Defendant. This affirmation strengthens the conclusion that all work—including the FRP Water Tanks—was fully valued and fully paid. [47] The Plaintiff contends that these payments are “irrelevant”. This misconceives the proper inquiry under Section 71: the central question is whether the Defendant was enriched. On the evidence, it was not. [48] The recent High Court decision in Konsesi Kotapermatamas Sdn Bhd v Tegas Broadcast & Multimedia Sdn Bhd & Anor [2025] 4 CLJ 761 provides further authoritative support for the Defendant’s position. In that case, his Lordship, Ong Chee Kwan J (as his Lordship was then) rejected a downstream supplier’s attempt to invoke Section 71 against an upstream employer where the 18 employer had contracted only with a main contractor, holding that, inter alia: a) Section 71 cannot be invoked where the alleged “benefit” arises through a chain of contracts, and the work was not done for the defendant; b) A supplier must show that it performed the work “for” the defendant, consistent with Siow Wong Fatt(supra), which the High Court affirmed as binding; c) Where the employer is already subject to claims by its main contractor for the very same works, compelling payment to a downstream supplier would unjustly require double payment, and d) Policy considerations preclude elevating unsecured subcontractor creditors above their contractual debtor. [49] I am of the view that these principles apply a fortiori here, where: • the Plaintiff is a Sub-Subcontractor, • the Defendant contracted only with JKS, • the work was plainly done for JKS, not for the Defendant, • the Defendant is already shown to have paid in full to JKS, and • the Plaintiff seeks, in effect, to leapfrog its contractual debtor and recover directly from the Defendant. [50] The High Court in Kotapermatamas(supra) expressly emphasised that s. 71 requires proof that the claimant performed the work for the defendant, and that the defendant must have received the benefit directly from the claimant. The Court held: 19 “In order for the supplier to bring itself within s. 71… it must show that it had done the works for the appellant. On the facts, this had not been shown at all.” (paras 30–33).” [51] The same deficiency exists here: the Plaintiff did not perform its works for the Defendant, but for JKS under their sub-subcontract. [52] Kotapermatamas (supra) further underscores that compelling a defendant to pay a downstream supplier despite having already paid the upstream contractor risks double liability, which is inherently unjust and incompatible with the equitable foundation of Section 71. His Lordship stated: “It may result in the appellant having to pay twice for the same goods. This will be unjust.” (para 41) This reasoning is wholly consistent with the Defendant’s argument and applies with full force on the facts of this Appeal. [53] Importantly, Kotapermatamas (supra) also highlights the policy consequences of allowing downstream suppliers to bypass the insolvency hierarchy and claim directly against employers or principal contractors. The court cautioned that doing so would effectively transform unsecured creditors into preference creditors, contrary to insolvency policy. That concern arises here as well, given that the Plaintiff seeks to shift the consequences of JKS’s financial difficulties onto the Defendant. [54] In my judgment, the learned Sessions Court Judge erred in failing to appreciate the cumulative effect of the documentary and oral evidence demonstrating full payment by the Defendant. The learned 20 Sessions Court Judge’s omission amounts to an insufficient judicial appreciation of material evidence, thus satisfying the “plainly wrong” threshold for appellate intervention under Ng Hoo Kui (supra). [55] When the learned Sessions Court Judge heard and decided the suit, the decision in Kotapermatamas (supra) was not yet available. By the time this Appeal was heard, however, that decision had been reported. The Defendant’s position is therefore further fortified by the legal requirements clarified in Kotapermatamas (supra), namely: that without proof of enrichment, Section 71 cannot be invoked; and further, that where the Plaintiff has not performed the work for the Defendant, the application of Section 71 is expressly excluded. [56] It also bears reiteration that, as held in Bauer (supra) and reaffirmed in Kotapermatamas (supra), Section 71 is not a mechanism for reallocating commercial risk or rewriting contractual arrangements. The Plaintiff assumed the risk of contracting with JKS; its remedy lies in that contractual chain, not outside it. The Defendant, having discharged all payments certified under its contract with JKS, cannot be made to shoulder JKS’s liabilities. [57] In the circumstances, I find that the Defendant was not enriched— let alone unjustly enriched—within the meaning of Section 71 of the Contracts Act 1950. This ground of appeal is therefore made out. SUBMISSION 4: Failure to Prove JKS's Debt and the Plaintiff's Underlying Claim 21 Defendant's Argument: