Wan Adnan bin Ismail J:

This is an appeal under s. 145 of the Local Government Act 1976 (the Act) against the decision of the respondent whereby the annual value of the land held under Grant No. 4835 Lot 826 Mukim Batu, District Wilayah Persekutuan (the said land) was assessed at the total sum of RM2,994,000.

The appellant is the registered proprietor of the said land which is 199.61 acres in area. The category of land use of the said land is agriculture.

On 18 November 1991 the respondent issued the notice "MENYEMAK SEMULA SENARAI NILAIAN" revising the Annual Valuation List for 1991 of the said land to RM2,994,000. The notice also said:

Adalah dengan ini diberitahu bahawa Datuk Bandar, Dewan Bandaraya Kuala Lumpur akan menyemak semula Senarai Nilaian 1991 bagi pegangan hartanah yang tersebut di bawah ini pada 31 Disember 1991 dan akan dikuatkuasakan pada 1 haribulan Januari 1992. (Emphasis is added).

In accordance with s. 142 of the Act the appellant made objections to the annual value suggested. The objections were heard on 3 June 1992. By letter dated 27 June 1992 the appellant was informed that the respondent had not accepted the objections raised and that the annu