Mohd.Ghazali bin Mohd.Yusoff JC:

The applicant is seeking an extension of time to file an appeal to this Court pursuant to s. 145 of the Local Government Act 1976 against the decision of the Majlis Perbandaran Johor Bahru, the respondent (hereafter referred to as "MPJB"), with regard to the assessment of rate imposed upon his property by the said MPJB under the provisions of the said Act .

The background to the application is as follows:

The applicant is the owner of a piece of land measuring 10,350 square feet (961.54 square metres) known as lot 52077, Jalan Firma 2/1, Kawasan Perindustrian Tebrau, Johor Bahru (hereafter called "the said property") upon which stands a two-storey factory.The said property is situated within the area of jurisdiction of the MPJB, the local authority responsible for the district of Johor Bahru.It is not disputed that the said property is a "rateable holding" within the definition of the said Act which provides:

s.2 . "reateable holding" means a holding which is subject to the payment of a rate made and levied under the Act ;.

Via a notice dated 1November 1991, the applicant was informed by MPJB that the rateable value of the said property has been revised to RM959,00 and that the annual rate payable, commencing 1992, based upon 0.4% of the value, is RM3,835.The said notice stated that any objection with regard to the amount of rate imposed, as allowed under s. 142 of the said Act , may be made on or before 1 December 1991.The said section reads:

s.142 . (1) Any person aggrieved on any of the following grounds -

(a) that any holding for which he is rateable is valued beyond its rateable value;

(b) ...;

(c) ...;

(d) ...;

(e) ...;

may make objection in writing to the local authority at any time not less than fourteen days before the time fixed for the revision of the valuation list.

(2) All objections shall be enquired into and the persons making them shall at such enquiry be allowed an opportunity of being heard either in person or by an authorised agent.

The applicant's solicitors filed his objection by a letter dated 12 November 1991 arguing that the value of the said property as assessed was excessive and beyond its rateable value.He requested MPJB to reconsider the matter.

On 4 July 1992, as a result of his objection, the applicant was invited to attend an enquiry at MPJB wherein he submitted a valuation report of the said property, dated 30 June 1992, prepared by a private firm of valuers who valued it at RM580,000.Pursuant to the enquiry, MPJB via its letter dated 28 February 1993, informed the applicant that it has decided to reduce the rateable value of the said property to RM902,000 and that the annual rate payable, based upon 0.4% of the said value, is now RM3,608.The applicant received the said letter on 4 March 1993 and subsequently on 8 March 1993, his solicitors responded by making a second objection by letter which was received by MPJB on 15 March 1993. MPJB responded by letter dated 31 March 1993 informing the applicant that the decision dated 18 February 1993 was final.

On 14 April 1993 the applicant filed this application requesting that time be enlarged for him to appeal to this Court against the decision of MPJB since he was out of time. Section 145 of the said Act provides that a person who is dissatisfied with the decision of a local authority regarding the rateable value of his property has to file his appeal to Court within 14 days upon receipt of the said decision; s. 145 reads:

s.145 . (1) Any person who having made an objection in the manner prescribed by s. 142 or 144 is dissatisfied with the decision of the local authority thereon may appeal to the High Court by way of originating motion:

Provided that with the filing of the originating motion there shall be paid into the local authority the amount of the rate appealed against.

(2) The originating motion shall be filed by the person dissatisfied with the decision of the local authority