JUDGMENT

Wong Kian Kheong J:

A. Background

[1] The appellant company (appellant) owns an oil palm plantation at Lots 6 and 7, Ladang Ulu Bernam, Jalan Sungai Panjang, 45300 Sungai Besar, Selangor Darul Ehsan (appellant's Land).

[2] The respondent (respondent) is a local authority established under the Local Government Act 1976 ( LGA ).

[3] The appellant's Land is situated within the respondent's "local authority area" as understood in s 3(a) LGA .

[4] The respondent issued a "Notice of Revised Valuation List" (Notis Menyemak Senarai Nilaian) dated 13 June 2014 for the appellant's Land (Revised Valuation List). According to the Revised Valuation List, among others, with effect from 1 July 2014:

(1) the respondent had revised the Valuation List for the appellant's Land;

(2) the "annual value" (nilai tahunan) of the appellant's Land is RM168,000.00; and

(3) the "annual rate" (kadar tahunan) imposed by the respondent on the appellant's Land is 10% of the annual value of RM168,000.00.

[5] Pursuant to s 145(1) LGA , the appellant appealed to the High Court against the annual value and annual rate imposed on the appellant's Land by the respondent [Appeal (High Court)].

[6] The Appeal (High Court