15 Oct 2024
PENGERANG REFINING COMPANY SDN. BHD. MAJLIS PERBANDARAN PENGERANG PENCELAH Jabatan Peguam Negara
- Citation
- JA-25-34-10/2023 (Mahkamah Tinggi)
- Court
- High Court
- Case number
- JA-25-34-10/2023 (Mahkamah Tinggi)
The High Court held that under the statutory scheme (ss137 and 144 of the Local Government Act 1976), a local authority is authorized to amend the Valuation List and to impose rates retrospectively where the amendment is valid (including for improvements or omissions) and that precedent (Tropiland and Cathay) supports retrospective effect; the judicial review applications failed because the respondents' actions were not unlawful, irrational or procedurally improper and the applicants were not entitled to the relief sought.