In this article we examine the decision of the Federal Court of Malaysia (“Federal Court”) in Tegas Sejati Sdn Bhd v Pentadbir Tanah dan Daerah Hulu Langat & Anor and another appeal. This decision is of significance as to address the need for the High Court of Malaya (“High Court”) in determining Land Reference proceedings arising from the acquisition of land by the State Government or Federal Government to ensure that there is transparency in the process such that the written reports of the Government Assessor and the Private Assessor who are appointed to assist the High Court are disclosed to all parties concerned in compliance with Section 40C of the Land Acquisition Act 1960.