19 Aug 2024
BERJAYA HILLS RESORT BERHAD Pengarah Pejabat Tanah dan Galian Kerajaan Negeri Pahang
- Citation
- CB-25-1-04/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- CB-25-1-04/2023 (Mahkamah Tinggi)
Court held applicants filed judicial review within three months from effective notification (tax notices dated January 2023) so no time-bar; proclamation of Daerah Kecil Genting and Declaration of Township fell within the State Authority's jurisdiction and subsequent JUPEM perakuan (though dated later) remedied the technicality so gazette was not rendered void; revision of land tax was within powers conferred by section 101 read with section 14 and effected through State processes and gazette amendments (Phg. P.U.54/2019 and Phg. P.U.1/2023); no legal basis established to treat decisions as u…