Court of Appeal judge Abu Bakar Jais said it was also untrue for Tengku Adnan, better known as Ku Nan, to claim the money was given as a political donation and not for him personally.

The judge said this was because it was never proven there was any record that Umno was given the money.

Aset Kayamas Sdn Bhd director Chai Kin Kong had personally delivered a cheque a few days before the Sungai Besar and Kuala Kangsar by-elections to Ku Nan.

The money was deposited into the bank account of Tadmansori Holdings Sdn Bhd, owned by Ku Nan.

“There is no record that Tadmansori had given the money to Umno after receiving the cheque.

“The appellant pocketed the money,” Abu Bakar said in the dissenting judgment to affirm the conviction and sentence imposed by trial judge Mohamed Zaini Mazlan.

Abu Bakar said Ku Nan put up the defence that he used his own money for the two by-elections in 2016 and therefore did not need to pay the money to the party. He said this premise was “far-fetched”.

He said evidence showed that in at least eight instances, Umno had repaid the advances made by Ku Nan after he had used his own money.

“But in the present case, there is no evidence that Umno repaid him for the RM2 million purportedly used in the by-elections,” he said in his 20-page judgment released on Friday.

He said Ku Nan also did not show credible evidence that the RM2 million was used for the by-elections.

The judge said there must be proper accounting by politicians to claim that the monies received were political donations.

“After all, why should politicians be treated differently from others? If others need to answer and explain the source of their income, likewise politicians must be subjected to the same standard,” he added.

Abu Bakar said Ku Nan claimed he signed the receipt (for the RM2 million) in question from Umno headquarters in his capacity as the Federal Territory Umno liaison chairman.

“This is also unacceptable. You sign your own receipt. Not the receipt of others. With respect, this is another instance of an afterthought.”

He said it was more likely that Ku Nan had no or little responsibility to raise funds for the by-elections in Selangor (Sungai Besar) and Perak (Kuala Kangsar) because he was not the liaison chairman of these states.

“This will prove the statement that he had to raise funds for the two by-elections as most likely untrue,” he added.

Abu Bakar said the prosecution’s case was not shaken even if it was true that Chai was not challenged in re-examination on the money being a political donation.

“There is nothing worthy from such re-examination because Chai knew it was a political donation only because Ku Nan said so,” he said.

Judges, Suraya Othman and Ahmad Nasfy Yasin, who were in the majority, quashed Ku Nan’s conviction stating the money was indeed a political donation for the by-elections.

The prosecution has appealed against the acquittal to the Federal Court.

On Dec 21, Zaini had found Ku Nan guilty of receiving the money from Chai, knowing that the businessman’s companies had dealings with the federal territories ministry, which was then led by Ku Nan.

He was sentenced to 12 months’ jail and fined RM2 million.