29 Jan 2020
Majlis Perbandaran Seremban Tenaga Nasional Berhad
- Citation
- 01(i)-2-02/2019(N) (Mahkamah Persekutuan)
- Court
- i
- Case number
- 01(i)-2-02/2019(N) (Mahkamah Persekutuan)
Paragraph 144(1)(a)'s general words 'for any other reason whatsoever' are read ejusdem generis with the specific reasons listed and do not permit a Valuation Officer to use section 144 to make rateable, and thereby impose rates on, holdings that were never included in a Valuation List prepared under section 137; accordingly the 162 pylons could not be enlisted and rates could not be imposed by amendment under section 144.