In 2018, Majlis Daerah Hulu Selangor (“Local Authority”) purportedly amended a 1996 Valuation List pursuant to Section 144 of the Local Government Act 1976 (“LGA”) to include certain holdings/land of United Plantations Berhad (“UPB”) and to impose annual rates on UPB. Prior to 2018, the Local Authority had never sought to impose or collect rates from UPB.

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