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[6] The application for alienation of the said lands was
subsequently approved by the first respondent. By State
Gazette No. 67 dated 14.2.2002, the State Authority also
revoked the said forest reserved land with retrospective
effect from 15.11.2000.
[7] On 21.5.2003, part of the land approved for alienation,
consisting of three lots were issued with qualified titles,
namely, HSD 840 (PT3733), HSD 841C (PT3736) and HSD
842C (PT3737) and registered in the appellant‟s name.
They are therefore not the subject matter of dispute
between the parties herein.
[8] The dispute is in respect of eight other lots (“the said
lots”), consisting of 5 lots in the Mukim of Besul and 3 lots in
the Mukim of Hulu Paka, with a total area of 1,627.659
hectares where documents of titles had not been issued to
the appellant. These 8 lots are identified as PT1548,
PT1549, PT1551, PT1558, PT1559, PT3764, PT3765 and
PT3767. The first respondent had however on 12.1.2004
issued to the appellant 8 notices in Form 5A to pay land
revenue totalling RM2,052,465.30. These notices were
issued under section 81(2) of the Code. The said Form 5A
notices were not exhibited in the Appeal Record but they
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