Headnote
The appellant appealed under the provisions of s. 29 (1) of the Municipal Corporation Act, Cap. 470, from a decision of the valuation court, Luanshya, presided over by the resident magistrate sitting with assessors.
The magistrate had held that plant and machinery in a building occupied by the respondent was assessable under sub-s. 2 (a) (1) of s. 18, in that the plant and machinery was used for the primary transmission or main transmission of power. The magistrate had held further that the plant and machinery, being in the building for the purpose of trade processes, was exempted and therefore not "assessable machinery" under the Act.
Held:
The proviso clause in s. 18 (2) (a) of the Municipal Corporation Act, Cap. 470, is not related to sub-clause (i). Hence the machinery and plant in or on the hereditament in this case is assessable.
