KOTA KINABAKU: Prime Minister Datuk Seri Anwar Ibrahim has put the implementation of the Kota Kinabalu High Court’s decision on Sabah’s 40% revenue share as a top priority, says Datuk Mustapha Sakmud.
The Minister in the Prime Minister's Department (Sabah and Sarawak Affairs) said this was stated at the Cabinet meeting on Wednesday (Jan 14).
"The Prime Minister and the Federal Government are committed to upholding the rule of law," Mustapha said in a statement on Facebook.
He said the Oct 17 High Court ruling stated two timelines: 90 days for the review of the amount under Sabah’s Special Grant, and 180 days for both the Federal and state governments to reach an agreement and implement a payment mechanism.
ALSO READ: Delay in reviewing Sabah's 40% revenue share will undermine court ruling, says SLS (https://www.thestar.com.my/news/nation/2026/01/14/delay-in-reviewing-sabah039s-40-revenue-share-will-undermine-court-ruling-says-sls)
"As part of the review process, a joint meeting between the Federal and state governments was convened on Nov 17, focusing on framework, parameters and fundamental issues tied to the court’s directive," he said.
Mustapha said that as part of Putrajaya's commitment to resolving the issue, he paid a courtesy call on Sabah Governor Tun Musa Aman and Chief Minister Datuk Seri Hajiji Noor on Tuesday (Jan 13).
He said the joint meeting reaffirmed the government’s determination to expedite the review process in keeping with the court’s timeline and to safeguard the interests of the people of Sabah and Malaysia as a whole.
Mustapha’s statement followed questions by the Sabah Law Society (SLS) over the delay in the implementation of the High Court decision.
SLS president Datuk Mohamed Nazim Maduarin cautioned both the state and Federal government against delaying the High Court-directed review, as it would undermine both the judicial decision and the Constitutional process.
ALSO READ: Sabah rep questions lack of 'good-faith compliance' with court order on 40% revenue share (https://www.thestar.com.my/news/nation/2026/01/14/sabah-rep-questions-lack-of-039good-faith-compliance039-with-court-order-on-40-revenue-share)
He said that the court’s order under Article 112D of the Federal Constitution carries binding legal consequences and must be implemented with urgency and good faith.
On Oct 17, Kota Kinabalu High Court judge Justice Datuk Celestina Stuel Galid ruled that the Federal Government breached the fundamental rights of the state government of Sabah and its people by failing to honour the 40% net revenue entitlement.
Her findings meant that the 40% entitlement remains due and payable by the Federation to Sabah for each consecutive financial year for the period from 1974 to 2021.
She ordered both governments to review and work out the amounts in 90 days.
The application for a judicial review of the state's revenue rights was filed by SLS.
