WHEREAS at a special meeting held on the 2nd day of April 1980 the East Coast Bays City Council passed a special order pursuant to the Rating Act 1967, the Local Government Act 1974, and all other Acts and powers enabling it to do so, altering its system of differential rating with effect from the 1st day of April 1980: And whereas in the rating years ending with the 31st day of March 1983, 1984, and 1988 the Council purported to amend its system of differential rating by introducing new categories of property in its annual rates resolution: And whereas during the rating years ending with the 31st day of March 1985, 1986, and 1987 the Council purported to continue with the amended system adopted for the year ending with the 31st day of March 1984: And whereas section 148 of the Local Government Act 1974 requires that, subject to section 148a of that Act, a Council may by special order alter the system of differential rating as applied in the district or in any ward or special rating area: And whereas the Council did not comply with that provision of the Act because it believed that the basis of the differential rating system was consistent with the differential rating system that had been adopted by the Council in 1980, and that the purported changes were in accordance with section 148a of the Local Government Act 1974 which specifies that certain changes shall be deemed not to be an alteration to the system of differential rating: And whereas this was not the case: And whereas it is desirable that the rates made and levied by the Council in respect of the rating years ending with the 31st day of March 1983 to 1988 be validated: