Tenaga Nasional Berhad (TNB) Majlis Perbandaran Hang Tuah Jaya

Tenaga Nasional Berhad (TNB) Majlis Perbandaran Hang Tuah Jaya

The Court of Appeal held that (1) the Notices complied with s.137 LGA 1976 because pylons are uniquely identifiable by plate numbers, coordinates and locality particulars and the Notices were not defective, and (2) in the State of Melaka the statutory definition of 'holding' (which expressly includes buildings and structures) means the owner of the building/structure (the pylons) is a distinct 'owner of the holding' liable to pay assessment rates regardless of whether the registered owner of the land is different; accordingly TNB's appeals on notice-defect grounds were dismissed and the High Court's finding that landowners (rather than pylon owners) were liable was overturned in favour of...

Citation
M-01(A)-143-02/2024 (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)-143-02/2024 (Mahkamah Rayuan)
Procedural Posture
Civil Appeal (judicial Review of Local Authority Valuation Notices) / Court of Appeal Judgment (final Disposal of Seven Consolidated Appeals)
Outcome
Three appeals by Tenaga Nasional Berhad dismissed; four appeals by the four local authorities allowed; High Court decision affirmed in part (validity of notices) and set aside in part (interpretation of 'owner' of holding in Melaka).
Legal Topics
Judicial Review of Valuation Notices, Interpretation of 'holding' and 'owner' Under Local Government Act 1976, Liability for Assessment Rates on Pylons/transmission Structures, Sufficiency of Statutory Notices (s.137 LGA 1976)
Source Language
Malay/English
Administrative Law Local Government Law Statutory Interpretation Electricity/regulatory Law Taxation (rates and Valuation) Judicial Review of Valuation Notices Interpretation of 'holding' and 'owner' Under Local Government Act 1976 Liability for Assessment Rates on Pylons/transmission Structures +1 more

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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 Notices) / Court of Appeal Judgment (final Disposal of Seven Consolidated Appeals)

Legal Issues

  1. 1 Whether notices of new valuation complied with section 137 of the Local Government Act 1976 such that they validly identified pylons as holdings
  2. 2 Whether, in the State of Melaka, the liable 'owner of the holding' for rating purposes includes the owner of buildings/pylons (distinct from the registered owner of the land)

Ratio Decidendi

The Court of Appeal held that (1) the Notices complied with s.137 LGA 1976 because pylons are uniquely identifiable by plate numbers, coordinates and locality particulars and the Notices were not defective, and (2) in the State of Melaka the statutory definition of 'holding' (which expressly includes buildings and structures) means the owner of the building/structure (the pylons) is a distinct 'owner of the holding' liable to pay assessment rates regardless of whether the registered owner of the land is different; accordingly TNB's appeals on notice-defect grounds were dismissed and the High Court's finding that landowners (rather than pylon owners) were liable was overturned in favour of...

Court Disposition

Three appeals by Tenaga Nasional Berhad dismissed; four appeals by the four local authorities allowed; High Court decision affirmed in part (validity of notices) and set aside in part (interpretation of 'owner' of holding in Melaka).

Orders

  • The three appeals by Tenaga Nasional Berhad are dismissed.
  • The four appeals by Majlis Bandaraya Melaka Bersejarah, Majlis Perbandaran Alor Gajah, Majlis Perbandaran Jasin and Majlis Perbandaran Hang Tuah Jaya are allowed and the High Court's contrary finding on liability set aside.