Abdul Malek Ahmad FCJ:

The respondent is the owner of unit B-7-25, 7th Floor, Flat Cempaka, Persiaran Bukit Raja, Bandar Baru Klang. She received her notice of assessment dated 1 December 2000 from the appellant which stated that the annual value of the holding is RM2,400, that the rate of assessment is 9 per cent and that the assessment is RM216 per annum.

Being dissatisfied with the notice of assessment, the owners of Rumah Pangsa Cempaka and Mawar through their association Persatuan Penduduk Rumah Pangsa Cempaka and Mawar filed an objection against the rate of assessment of 9 per cent pursuant to s. 142 of the Local Government Act 1976, hereinafter "the Act".

The objection was heard on 17 January 2001 where the respondent was represented by her husband who, also on behalf of seven other owners who were present, raised objections only with regard to the rate of assessment.

As a result, the appellant decided on 22 May 2001 to reduce the annual value from RM2,400 to RM1,920, maintain the rate of assessment at 9 per cent and reduce the assessment payable from RM216 to RM172.80.

The respondent appealed to the High Court pursuant to s. 145 of the Act by way of originating mot