Could these be the 28 seats to be challenged in court?

I found this in Rafizi's post and I presume these are the 28 seats which will be challenged by Pakatan. I filled in the results (only the top 2 where there were more candidates); rearranged according to P. ref., and presumed Kulim-Bandar Baharu as one; and here is my list (short of one) :

KEDAH

1. P11 Pendang (70,135)

Datuk Othman Abdul (BN-Umno) 32,165 Majority 2,638; Spoilt 759;

Mohamad Sabu (PAS) 29,527

2. P14 Merbok (85,908)

Prof Dr Ismail Daut (BN-Umno) 38,538 Majority 4,122; Spoilt 1,329;

Nor Azrina Surip (PKR) 34,416

3. P18 Kulim - Bandar Baru (60,910)

Datuk Abdul Aziz Sheikh Fadzir (BN-Umno) 26,782 Majority 1,871; Spoilt 839;

Datuk Saifuddin Nasution Ismail (PKR) 24,911

KELANTAN

4. P 26 Ketereh (62,217)

Tan Sri Annuar Musa (BN-Umno) 26,912 Majority 974; Spoilt 876;

Ab Aziz Ab Kadir (PAS) 25,938

5.P29 Machang (59,226)

Ahmad Jazlan Yaakub (BN-Umno) 25,660 Majority 805; Spoilt 729;

Wan Zawawi Wan Ismail (PKR) 24,855

PENANG

6. P53 Balik Pulau (49,641)

Hilmi Yahaya (BN-Umno) 22,318 Majority 1,539; Spoilt 612;

Muhammad Bakhtiar Wan Chik (PKR) 20,779

PERAK

7. P58 Bagan Serai (54,792)

Dr Noor Azmi Ghazali (BN-Umno) 23,014 Majority 1,140; Spoilt 1,096;

Mohd Nor R M Monutty (PKR) 21,874

8. P67 Kuala Kangsar (33,540)

Datuk Wan Mohammad Khair-il Anuar Wan Ahmad (BN-Umno) 14,218 Majority 1,082; Spoilt 407;

Khalil Idham Lim Abdullah (PAS) 13,136

9. P72 Tapah (45,485)

Datuk M Saravanan (BN-MIC) 20,670 Majority 7,927; Spoilt  460;

Vasantha Kumar Krishnan (PKR) 12,743

PAHANG

10. P78 Cameron Highlands (27,980)

Datuk Seri G Palanivel (BN-MIC) 10,506 Majority 462; Spoilt 877;

M Manogaran (DAP) 10,044

SELANGOR

11. P92 Sabak Bernam (37,318)

Mohd Fasiah Mohd Fakeh (BN-Umno) 16,387 Majority 1,644; Spoilt 567;

Dr Abdul Aziz Bari (PKR) 14,743

12. P93 `Sungai Besar (42,837)

Datuk Noriah Kasnon (BN-Umno) 18,695 Majority 399; Spoilt 690;

Mohamed Salleh M Husin (PAS) 18,296

13. P94 Hulu Selangor (85,697)

P Kamalanathan (BN-MIC) 37,403 Majority 3,414; Spoilt 1,443;

Khalid Jaafar (PKR) 33,989

14. P96 Kuala Selangor (62,298)

Datuk Irmohizam Ibrahim (BN-Umno) 27,500 Majority 460; Spoilt 934;

Dr Dzulkefly Ahmad (PAS) 27,040 

FT KUALA LUMPUR

15. P118 Setiawangsa, FT Kuala Lumpur (62,309)

Datuk Ahmad Fauzi Zahari (BN-Umno) 26,809 Majority 1,390; Spoilt 502;

Ibrahim Yaacob (PKR) 25,419

16. P119 Titiwangsa, FT Kuala Lumpur (55,282)

Datuk Johari Abdul Ghani (BN-Umno) 23,034 Majority 866; Spoilt  311;

Ahmad Zamri Asa'ad Khuzami (PAS) 22,168

JOHOR

17. P140 Segamat (47,009)

Dr S Subramaniam (BN-MIC) 20,037 Majority 1,217; Spoilt 950;

Datuk Chua Jui Meng (PKR) 18,820

18. P144 Ledang (69,316)

Hamim Samuri (BN-Umno) 30,619 Majority 1,967; Spoilt  1,077;

19. P146 Muar (48,208)

Datuk Razali Ibrahim (BN-Umno) 20,867 Majority 1,646; Spoilt 804;

Nor Hizwan Ahmad (PKR) 19,221

20. P158 Tebrau (90,482)

Khoo Soo Seang  (BN-MCA) 39,985 Majority 1,767; Spoilt 1,551;

Choong Shiau Yoon (PKR) 38,218

21. P159 Pasir Gudang (101,041)

Normala Abdul Samad (BN-Umno) 43,834 Majority 935; Spoilt 112;

Ahmad Faidhi Saidi (PKR) 42,899

22. P161 Pulai (100,490)

Datuk Nur Jazlan Mohamed (BN-Umno) 43,751 Majority 3,226; Spoilt 1,486;

Salahuddin Ayub (PAS) 40,525

SABAH

23. P168 Kota Marudu (42,197)

Johnity @ Maximus bin Ongkili (BN-PBS) 15,168 Majority 842; Spoilt 911;

Maijol Mahap (PKR) 14,326

24. P177 Beaufort (30,097)

Datuk Azizah Mohd Dun (BN-Umno) 12,827 Majority 673; Spoilt 559;

Datuk Lajim Ukin (PKR) 12,154

25. P182 Pensiangan (26,194)

Tan Sri Joseph Kurup ((BN-PBRS) 9,467 Majority 1744; Spoilt 483;

Richard Sakian Gunting (PKR) 7,723

SARAWAK

26. P205 Saratok (27,562)

Tan Sri William Mawan Ikom (BN-SPDP) 11,600 Majority 2,081; Spoilt 258;

Ali Biju (PKR) 9,519

27. P220 Baram (29,385)

Anyi Ngau (BN-SPDP) 9,182                                   Majority 194; Spoilt 242;

Roland Engan (PKR) 8,988

Where the spoilt votes are more than the majority votes, it would naturally raise suspicions. Similarly, where the majority is small in number. But this does not mean all those with bigger majorities are above suspicions because there were reports of all kinds of irregularities like blatant vote-buying, some ingenious in using vouchers for claiming after the results! Some found their names cancelled when they were about to vote; some ballot papers from another constituency were found; and so on. Where there were incontrovertible evidence, even a small number is significant in proving the system weaknesses of the election process.

The most shocking was at P72 Tapah, where a political aide was murdered a few days before GE, and despite the large majority of 7927 votes, the scene at the time of counting would raise suspicions about the final result. More importantly, the two state seats under Tapah could have decided on which coalition won the state!