Vincent Ng J:

This matter was heard and decided on 29 February 1996 by me while presiding in Penang. I received a letter dated 15 July 1997 from Bahagian Undang-Undang Lembaga Hasil Dalam Negeri, Kuala Lumpur which notified that leave to appeal had been obtained by them from the Court of Appeal on 23 June 97 and they had on 15 July 1997 filed an appeal against my said decision.

Briefly, on 6 June 1995 the applicant/appellant (the applicants) entered into a sublease agreement (sublease agreement) with M/S Farlim Group (Malaysia) Bhd. to secure a sixty (60) years sublease of a piece of land known as Lot No. 2499, Mukim 13, Daerah Timur Laut, Pulau Pinang for the purpose of operating a petrol filling and service station.

The sublease agreement was duly submitted to the Collector of Stamp Duty, Penang ('the respondent') for assessment of stamp duty. On 30 October 1995, the Collector issued his assessment under a "Notis Taksiran" (Assessment Notice) of even date - in a form, apparently prepared and billed by the Stamp Office as "Form PDS 14" - which required the Applicants to pay a stamp duty of RM87,542 within twenty one (21) days from date thereof. The Assessment Notice, being "F