Haidar Mohd Noor CJ (Malaya):

On 27 October 2003, this court allowed the application for leave to appeal on the following questions of law:

(a) whether " electricity " is an article for the purpose of determining the annual value of a power station in accordance with the definition of " annual value " in s. 2 of the Local Government Act 1976 (Act 171);

(b) whether the machinery referred to in the proviso at (b) to the definition of " annual value " in s. 2 of the Local Government Act 1976 (Act 171) refers to machinery that is not integrated with the " land " and/or " building " as defined in s. 2 of the Local Government Act 1976 (Act 171); and

(c) whether the generating plant and machinery present in a power station are structures within the definition of " building " in s. 2 of the Local Government Act 1976 (Act 171) and accordingly, are to be taken into account in determining the annual value of the said power station.

This appeal against the judgment of the High Court directly to this court is by virtue of s. 145(5) of the Local Government Act 1976 (Act 171) ('LGA') which provides that either party may appeal but only on questions of law. Hence leave was granted by this