Abdoolcader J

(delivering the judgment of the Court): The appeal before us involves only an issue as to the validity vel non of an order for the sale of land made by the Collector of Land Revenue, Kuantan on December 26, 1979 in Form 16H under section 263 of the National Land Code, 1965 ('the Code') after a similar order of sale after due enquiry under sections 261 and 262 of the Code had been made some three and a half years previously by another Collector on June 15, 1976. To avoid repetition, all references to statutory provisions in this judgment are in respect of the Code unless otherwise specifically indicated. Background of Proceedings

The facts of the matter, in so far as material for the determination of the issue in question, are that the respondent as the registered owner of lands situate in Pahang and comprised in 20 titles executed a charge thereon as security for a loan of $350,000 in favour of the appellant which was duly registered on November 8, 1974. As a result of the requisite steps taken by the appellant to enforce the charge in default of payment, the Collector of Land Revenue, Kuantan ('the Collector') held an enquiry pursuant to the provisions of sections 26