4 Jan 2022
TENAGA NASIONAL BERHAD (Company No.: 200866-W) MAJLIS DAERAH SEGAMAT
- Citation
- 01(i)-30-10/2020(J) (Mahkamah Persekutuan)
- Court
- i
- Case number
- 01(i)-30-10/2020(J) (Mahkamah Persekutuan)
Appeal allowed: electrical structures/machineries at PMUs are not includable in 'improved value' rating because they do not meet the statutory definitions of 'land' (not permanently fastened) nor of 'building'—the qualifying phrase 'any other structure, support or foundation' must be read by noscitur a sociis as structures providing support or foundation to a building, which electrical machinery do not; therefore the High Court's inclusion of machinery in valuation was erroneous. The court declined to decide whether Johor's blanket adoption of the improved value method was ultra vires because…