J U D G M E N T

The Plaintiff is a corporation sole established under the City of Kuching North Ordinance and is empowered under the law to collect rates due by property owner. The Defendant Kuching Plaza Sdn Bhd ("the 1st Defendant") is the registered owner of a shopping complex called the Kuching Plaza. The Plaintiff's claim against the 1st Defendant is for the sum of RM2,280,060.93 for rates due in respect of the said property for the years from 1989 to 1998 and for RM677,661.13 for fees for non-payment of rates. The 1st Defendant contended (1) they are not an "owner" within the meaning of the Local Authorities Ordinance as to be liable to pay as it had subdivided the property into 155 parcels and sold them to various purchasers (which are named in the defence) who are under the sale agreements liable to pay the rates. Under those agreements the purchasers are liable to pay rateably accordingly to a formula worked out in the agreements. The Defendant further contended that the levy is "extortionate and/or unjustifiable, and/or punitive and/or arbitrarily levied". The Plaintiff then applied for those purchasers "to be added as Defendants to this Suit" and that four of them, Wung