Majlis Perbandaran Hang Tuah Jaya Tenaga Nasional Berhad (TNB)

Majlis Perbandaran Hang Tuah Jaya Tenaga Nasional Berhad (TNB)

Notices met section 137 requirements because pylons are identifiable by plate numbers, coordinates and location; in Melaka (and Penang) 'holding' includes buildings (including pylons) so the owner of the pylons (TNB) is liable to pay rates even if not the landowner. Therefore TNB's appeals on insufficiency of notices are dismissed and the High Court's finding that landowners (not pylon owner) are liable is set aside; appeals by local authorities allowed.

Citation
M-01(A)-121-02/2024 (Mahkamah Rayuan)
Parties
Applicant/appellant: Tenaga Nasional Berhad; Respondent/appellant: Majlis Bandaraya Melaka Bersejarah; Respondent/appellant: Majlis Perbandaran Alor Gajah; Respondent/appellant: Majlis Perbandaran Jasin; Respondent/appellant: Majlis Perbandaran Hang Tuah Jaya
Court
A
Jurisdiction
Malaysia
Judgment Date
27 November 2024
Case Number
M-01(A)-121-02/2024 (Mahkamah Rayuan)
Procedural Posture
Civil Appeal Judicial Review of Local Authority Valuation / Court of Appeal Judgment on Consolidated Appeals
Outcome
TNB appeals dismissed; four local authority appeals allowed; High Court decision partly set aside on the issue of liability for rates in Melaka
Legal Topics
Judicial Review, Rating and Valuation, Interpretation of 'holding' and 'owner', Liability for Assessment of Pylons, Section 137 LGA 1976, Definition Provisions
Source Language
Malay/English
Administrative Law Local Government Law Property Law Statutory Interpretation Taxation (rates) Judicial Review Rating and Valuation Interpretation of 'holding' and 'owner' +3 more

Case Brief

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Parties

Tenaga Nasional Berhad

Applicant/appellant

Majlis Bandaraya Melaka Bersejarah

Respondent/appellant

Majlis Perbandaran Alor Gajah

Respondent/appellant

Majlis Perbandaran Jasin

Respondent/appellant

Majlis Perbandaran Hang Tuah Jaya

Respondent/appellant

Procedural Posture

Civil Appeal Judicial Review of Local Authority Valuation / Court of Appeal Judgment on Consolidated Appeals

Legal Issues

  1. 1 Whether notices of new valuation (s137 LGA 1976) gave sufficient particulars to identify pylons as holdings
  2. 2 Whether Tenaga Nasional Berhad (TNB) is the 'owner of the holding' liable to pay rates for pylons located on land not owned by TNB
  3. 3 Proper construction of 'holding' and 'owner' under the Local Government Act 1976 in Melaka (and Penang)

Ratio Decidendi

Notices met section 137 requirements because pylons are identifiable by plate numbers, coordinates and location; in Melaka (and Penang) 'holding' includes buildings (including pylons) so the owner of the pylons (TNB) is liable to pay rates even if not the landowner. Therefore TNB's appeals on insufficiency of notices are dismissed and the High Court's finding that landowners (not pylon owner) are liable is set aside; appeals by local authorities allowed.

Court Disposition

TNB appeals dismissed; four local authority appeals allowed; High Court decision partly set aside on the issue of liability for rates in Melaka

Orders

  • Affirmed High Court that Notices complied with s137 of LGA 1976 and dismissed TNB appeals
  • Set aside High Court finding that landowners (not pylon owner) are liable for rates in Melaka and allowed the four local authority appeals