27 Nov 2024
TENAGA NASIONAL BERHAD Majlis Perbandaran Alor Gajah
- Citation
- M-01(A)-129-02/2024 (Mahkamah Rayuan)
- Court
- A
- Case number
- M-01(A)-129-02/2024 (Mahkamah Rayuan)
The Court held that the valuation notices complied with s137 LGA 1976 and therefore dismissed TNB's appeals on notice sufficiency; however the High Court was wrong to construe 'owner' as necessarily the registered landowner in Melaka — where 'holding' expressly includes buildings and structures the owner of pylons (TNB) can be liable to pay rates — accordingly the four appeals by the local authorities were allowed and the High Court decision on that point set aside.
- Sufficiency of valuation notices under s137 lga 1976
- Interpretation of 'holding' and 'owner' under lga 1976
- Liability to pay rates for pylons and transmission towers
- Appellate intervention standard