[1] We had given our decision in respect of this appeal earlier whereby we allowed the appeal by the appellants. We now give our reasons for doing so.

[2] The appellants, being unhappy with the assessments raised by the respondent, appealed against those assessments to the special commissioners. Before the special commissioners there were two separate appeals but were heard together because the issue was the same in both appeals. The appeals continued to be heard together in the High Court. The first appeal was by Syarikat Jasa Bumi (Woods) Sdn Bhd while the second appeal was by Margaret Luping and two others. The appellant in the first appeal did not appeal to this Court. As such the appeal before us is the one by Margaret Luping and two others.

[3] As can be seen from the record of appeal, both the special commissioners and the High Court judge at Kota Kinabalu treated the fac