16QBD 637 dan Re Boycott (1885) 19 Ch D 571. Di dalam kes Re Norman (1886) 16QBD 637, Lopes LJ telah menyatakan: “The statute uses the words ‘special circumstance’. Those are wide comprehensive and flexible words and i think the legislature intended them to be so and that no court can or ought to lay down any exhaustive definition of them....It is for the discretion of the 14 judge to say what are the special circumstances in a particular cases. Manakala di dalam kes Re Boycott (1885) 19 Ch D 571 Bowen LJ telah menyatakan: “special circumstances I think are these which appear to the judge so special and exceptional as to justify taxation. I think no court has a right to limit the discretion of another court though it may lay down principles which are useful as a guide in the exercise of its own discretion”. ii. Senapi Bin Long & Satu Yang Lain v. Pentadbir Tanah Daerah Langkawi Kedah [1994] 1 MLJ 459. Mohd Noor PK (YA ketika itu) antara lain telah menyatakan: “that even though Section 38 (4) of the Act was worded in a prohibitory manner, the court is vested with a discretion to enlarge it and that it is up to the court to define “special circumstances” iii. Lai Tai v. The Collector of Land Revenue [1960] 1 MLJ 82: “...It is impossible to lay down any definition of special circumstances. All that can be done is to look at the circumstances of each case and see whether the applicant was in any way to blame for her failure to apply to the collector within proper time and if not whether the circumstances which prevented her from so doing were special...” 15 iv. International Financial Society v. City of Moscow Gas Co, (1877) 7 Ch D 241 (CA) di mana James LJ ,apabila merujuk kepada kuasa Mahkamah untuk melanjutkan masa/ tempoh untuk merayu di bawah Order 58, Rules of Supreme court of Judicature di England sebelum pindaan pada (1910) telah menyatakan: “The limitation of the time to appeal is a right given to the person in whose favour a Judge has decided. I think we ought not to enlarge that time unless under some very special circumstances indeed that is to say, if there has been any misleading through any conduct of the other side , as was mentioned in the analogous case of vacating inrolment which came before Lord Cottenham and afterwards before Lord Chelmsford in which it was laid down that the right of the suitor was ex debito justitiae to keep his inrolment of the decree if it was made in due time , unless in very special cases. For instance, where there was anything like misleading on the part of the other side, or where some mistake had been made in the office itself, and a party was misled by an officer of the Court or again where some sudden accident which could not have been foreseen some sudden death or something of that kind, which accounted for the delay; in such cases leave might be given”. v. Re Cheesman (1891) 2 Ch D 289 CA “The Court has got out of the narrow groove laid down by some of the earlier cases , which decide that there must be pressure and 16 overcharge , or overcharge so gross as to amount to fraud and it is now settled by Re Boycott and Re Norman that each case must stand on its own circumstances . The court cannot lay down a hard and fast rule not imposed by the Act: it must be judged in each cases whether there are special circumstances such as to make it right and reasonable that a bil should be taxed although it has been paid.” [12] Peguam Defendan pula telah menghujahkan bahawa pada dasarnya peruntukan Seksyen 38 Akta yang telah menggunakan perkataan "shall" menunjukkan bahawa tempoh yang ditetapkan adalah bersifat mandatory yang mana sekiranya pemilik tanah atau mana-mana pihak berkepentingan yang tidak berpuas hati dengan award Pentadbir Tanah, ia hendaklah memfailkan bantahannya melalui Borang N dan peruntukan ini telah dengan jelas menetapkan tempoh masa untuk pemfailan Borang N adalah enam minggu dari tarikh award pampasan dikeluarkan oleh Pentadbir Tanah menurut Seksyen 14 Akta ataupun dalam keadaan kes-kes lain enam minggu dari tarikh penerimaan notis Pentadbir Tanah di bawah Seksyen 16 Akta yang mana tempoh akan luput terlebih dahulu. 17 [13] Menurut peguam Defendan lagi, Seksyen 38(4) Akta juga telah menyatakan dengan begitu jelas bahawa tempoh masa 6 minggu tersebut tidaklah boleh dilanjutkan oleh Mahkamah melainkan terdapatnya keadaan istimewa atau khas pada hemat Mahkamah untuk membenarkannya. [14] Adalah menjadi hujahan peguam Defendan seterusnya telah menghujahkan bahawa berdasarkan peruntukan-peruntukan Akta, undang-undang adalah amat jelas bahawa had masa perlulah dipatuhi sekiranya pemilik/ pihak berkepentingan atas mana-mana tanah berhasrat untuk membantah terhadap keputusan award pampasan yang ini dibuat oleh oleh Pentadbir Tanah. Namun, sekiranya pemilik/ pihak berkepentingan atas mana-mana tanah berhasrat untuk membantah terhadap keputusan award pampasan gagal memfailkan bantahan di dalam Borang N dalam tempoh masa yang diperuntukkan, maka tempoh masa tidaklah boleh dilanjutkan melainkan terdapatnya keadaan-keadaan khas atau istimewa yang boleh dipertimbangkan oleh Mahkamah. [15] Peguam Defendan telah merujuk Mahkamah ini kepada kes-kes 18 berikut: i. Singapore Para Rubber Estate Ltd v Pentadbir Tanah Daerah, Daerah Rembau, Negeri Sembilan [2009] 1 CLJ 13 di mana Alauddin Mohd Sheriff HBM (YAA ketika itu) memutuskan seperti berikut : "(3) ... Any prejudice or injustice, if at all, caused to the appellant was the result of its own attitude. Had the appellant remained vigilant in making the application for the enlargement of time, it would have had the opportunity to ventilate its case before the High Court. But it chose to remain nonchalant and treated its right with apathy" Di dalam kes yang sama, Zulkifli Ahmad Makinuddin HMP (YAA pada ketika itu) di dalam kes yang sama telah bersetuju dengan HBM dan menyatakan seperti berikut: "(1) ... The true position in the present case was that the appellant had been out of time in filing its application for objection to the award within six weeks from the date of the LA's award. The appellant in fact had already failed in the first hundle of satisfying the high court and court of appeal of the justification to grant an enlargement of time to file objection procedings under Form N" 19 ii. Damai Motor Kredit Sdn Bhd & Anor v Kementerian Keria Raya Malaysia [2015] 1 CLJ 44. Mahkamah Rayuan telah di perenggan [25] penghakimannya telah merujuk kepada kes Singapore Para Rubber Estate seperti berikut: "[25] In this regard, we make reference to Federal Court case of Singapore Para Rubber Estate Ltd v Pentadbir Tanah Daerah, Daerah Rembau, Negeri Sembilan [2009] 1 CU J 13, where the court said: [50] In order for the appellant to succeed under s 38(4) it had to establish that there existed special circumstances to warrant the court to exercise that discretion. The onus therefore was on the appellant. [51]The discretion to be exercised by the court was not absolute and unqualified and had to be exercised sparingly. Di perenggan [26] Mahkamah Rayuan telah menyatakan berikut: [26] Likewise, in this appeal the respondent must show special circumstances and the court must exercise its discretion to enlarge the time for filing of objection sparingly." iii. A rthur Ponniah Gurubatham & Satu Laqi v Pentadbir 20 Tanah Wilayah Persekutuan [2008] 3 CLJ 17, Mahkamah memutuskan seperti berikut: "(1)... Tidak dinafikan bahawa pemohon hadir di hadapan responden untuk siasatan di bawah s. 12 Akta tersebut, dan jelas siasatan telah ditamatkan pada 16 Jun 2005 di mana responden telah membuat award sebanyak RM95 skp bagi tanah dan RM100,000 bagi bangunan. Memandangkan pemohon sendiri telah hadir, maka peruntukkan yang terpakai bagi pemohon mengemukakan bantahan ialah mengikut s 38(3)