Wan Hamzah SCJ:

The respondent company owns a rubber estate called the Bukit Jalil Estate, which consists of four lots of land, i.e. lots 1706, 1171, 3418 and 1986, each held under a separate title.

All of the lots are situated in the Federal Territory of Kuala Lumpur.

The Local Government Act 1976 has come into force in the Federal Territory of Kuala Lumpur since 1 January 1977 by order of the Minister made pursuant to s. 1(3) of the Act. Pursuant to s. 137, Valuation List of holdings not exempted from the payment of rates is maintained in respect of the Federal Territory of Kuala Lumpur, containing inter alia, the names of owner or occupier and the annual value of each holding. Pursuant to s. 141, the Datuk Bandar of Kuala Lumpur issued a notice of the Valuation List showing a total annual value of RM2,134,000 in respect of the lots comprising the Bukit Jalil Estate. Being aggrieved the respondent company raised objection to the Datuk Bander under s. 142 on the ground that the lots were valued beyond their rateable value, but the objection was turned down. The respondent company appealed to the High Court under s. 145 and the High Court allowed the appeal and ordered tha