Majlis Bandaraya Melaka Bersejarah v Tenaga Nasional Berhad and Other Appeals

Appellant(s): Tenaga Nasional Berhad

Respondent(s): Majlis Perbandaran Alor Gajah

• YA Dato' Lee Swee Seng
• YA Dato' Mohd Nazlan Bin Mohd Ghazali
• YAA Datuk Seri Utama Wan Ahmad Farid Bin Wan Salleh

• The local authorities issued notices of new valuation to the utility company for pylons, including those situated on lands not owned by the utility company, pursuant to the Local Government Act 1976 (LGA 1976).
• The utility company objected to these notices, arguing they were defective and that it was not the owner of holdings for pylons on lands it did not own.
• The local authorities dismissed the objections, leading the utility company to file judicial review applications, which the High Court largely allowed.

• Whether the valuation notices issued by the local authorities were defective for non-compliance with Section 137 of the LGA 1976, particularly regarding the identification of holdings and owners.
• The proper interpretation of "owner of a holding" in the State of Melaka under the LGA 1976, especially when pylons are situated on lands not owned by the utility company.
• Whether the definition of "owner" under Section 2 of the LGA 1976 restricts liability for rates solely to the registered owner of the land, even in Melaka where "holding" explicitly includes "building".

• The Court dismissed the utility company's appeals, affirming the High Court's finding that the valuation notices were valid and sufficiently identified the pylons as holdings under Section 137 of the LGA 1976.
• The Court allowed the local authorities' appeals, ruling that the High Court erred in its interpretation of "owner of a holding" by confining liability for rates to the landowner in Melaka.
• For Melaka and Penang, the definition of "holding" in Section 2 of the LGA 1976 specifically includes "buildings" (which encompass pylons), making the owner of the pylons (the utility company) liable for rates, irrespective of land ownership.