Lawyer Clement Cheng Yew Min, 47, had earlier pleaded guilty to the CBT charge at the Sessions Court here and was given a good behaviour bond of RM10,000 in one surety, in view of his ill health on May 8.

However, the public prosecutor had appealed against the lower court’s sentence in the High Court.

High Court Judicial Commissioner Mohd Radzi Abdul Hamid yesterday allowed the appeal and set aside the earlier sentence. He then sentenced Cheng to three years in jail.

In mitigation, Cheng’s lawyer V Parthipan requested for a stay of execution as his client intends to appeal against the decision.

Radzi then allowed the stay and offered bail of RM10,000 in one surety. Cheng posted bail.

Cheng was charged with misusing RM474,000 entrusted by Hardenbrass Sdn Bhd to pay the real property gains tax (RPGT) to the Inland Revenue Board (LHDN) for the sale of a property on Lot No PT 3184, Mk 01, Central Seberang Perai district.

He was charged under Section 409 of the Penal Code for criminal breach of trust by a public servant or agent, which carries a prison term of two to 20 years and whipping. The offender is also liable to a fine if convicted.

The RM474,000 was supposed to have been paid as RPGT for the property which was sold to another company at RM15.8 million, as per a sale and purchase agreement dated Nov 12, 2014.

The complainant, a 67-year-old former company director, claimed that in failing to pay for the RPGT, the government, through LHDN, had ordered Hardenbrass Sdn Bhd to be wound up.