(delivering the judgment of the court): Suppiah s/o Govindasamy (responden) telah memohon kepada majistret, Kuala Lumpur supaya Dewan Bandaraya Kuala Lumpur melepaskan barang-barang kepunyaan beliau yang telah ditahan di bawah s 148 Akta Kerajaan Tempatan 1976. Permohonan responden itu telah ditolak oleh majistret dan responden telah merayu kepada hakim Mahkamah Tinggi, Kuala Lumpur.

Sekarang Dewan Bandaraya Kuala Lumpur telah merayu atas keputusan hakim Mahkamah Tinggi, Kuala Lumpur setelah hakim meluluskan rayuan responden tersebut. Setelah mendengar hujah kami menolak rayuan dan dengan ini memberi alasan penolakan itu.

Bagi maksud mengenal dengan lebih jelas masalah dalam rayuan ini adalah wajar fakta-fakta latar belakang dan peruntukan perundangan yang berkenaan diterangkan terlebih dahulu. Peruntukan perundangan berkenaan dalam Akta Kerajaan Tempatan 1976 adalah seperti berikut:

146 All rates shall be paid by the persons who are the owners of the

holdings for the time being, and until so paid shall subject to

the provisions of the National Land Code, be a first charge on

the holdings in respect of which they are assessed, and if not

paid within the prescribed time, shall be recoverable in the

manner hereinafter prescribed.

160(1) Whenever any rateable holding within a local authority area is

sold or transferred it shall be the duty of the seller or

transferor and the purchaser or transferee within three months

after such sale or transfer to give notice thereof to the local

authority in Form I of the First Schedule hereto.

(2) Whenever the owner of any rateable holding within a local

authority area dies it shall be the duty of the person becoming

the owner thereof by succession or otherwise to give notice

thereof to the local authority within a period of one year of the

death in Form J of the First Schedule hereto.

(3) On receipt of such notice the local authority may require the

production of the instrument effecting change of ownership or of

a certified copy thereof.

(4) Every person who sells or transfers any rateable holding within a

local authority area shall continue to be liable for the payment

of all rates payable in respect of such holding and for the

performance of all other obligations imposed by this Part or by

any by-law upon the owner of such holding which become payable or

are to be performed at any time before notice of such transfer

has been given or until the sale or transfer has been recorded in

the books of the local authority.

(5) Nothing herein shall affect the liability of the purchaser or

transferee to pay the rates in respect of such holding or to

perform such obligation, or affect the right of the local

authority to recover such rate or to enforce such obligation

under this Part notwithstanding that such rates became payable or

such obligations were imposed before notice of such sale or

transfer had been recorded.

(6) Every person failing to give any notice shall on conviction be

liable to a fine not exceeding two thousand ringgit or to a term

of imprisonment not exceeding six months or to both such fine and

imprisonment.

Fakta-fakta latar belakang kes ini dengan rengkasnya adalah seperti berikut. Responden melalui perjanjian bertarikh 7 Mei 1986 telah membeli sekeping tanah QT(M) 134 Lot No 245 daripada seorang bernama Yaacob Sodhy dan Salmah bte Abu bakar [commat] Salmah Yaacob Sodhy sebagai penjual. Penjualan tanah itu telah diselesaikan pada 6 Ogos 1986 dan pendaftaran pindah hakmilik telah dibuat pada 28 Oktober 1986. Walau bagaim