Mary Lim Thiam Suan FCJ:

[1] Three questions of law were posed in appeal directly from the High Court to the Federal Court by virtue of s 145(5) of the Local Government Act 1976 [Act 171]. All three questions concern the power of the appellant, as the local authority for the local authority area of Hulu Selangor, to impose rates on holdings located within its area of local authority under Part XV of Act 171.

[2] The appellant had imposed rates on the respondent's holding which hitherto had been excluded from the jurisdiction of the appellant. The respondent objected and appealed. On 4 July 2019, the High Court allowed the respondent's appeal.

[3] Section 145 (5) of Act 171 allows any party to appeal directly to the Federal Court on questions of law. The full terms of s 145 are as follows:

145. (1)Any person who having made an objection in the manner prescribed by s 142 or s 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 fil