Section 161

The said period of fifteen days shall be reckoned from the date of the completion or of the occupation, whichever first occurs, of the building which has been newly erected, rebuilt, enlarged, altered, repaired or renovated, as the case may be, and in the case of a building which has been vacant, from the date of the reoccupation thereof.

When any building or portion of a building is demolished or removed otherwise than by the order of the local authority, the owner of such holding shall give notice of the commencement of such demolition or removal in writing to the local authority.

The local authority may on receipt of the notice, and if it is satisfied that the demolition is being properly and expeditiously carried out, order that the rates assessed in respect of any such holding be reduced and if already paid refunded proportionately to the amount of the assessment of the holding relating to the building or portion of the building being demolished or removed.

Until such notice is given the owner shall continue to be liable to pay rates in respect of such holding as though such building or portion of a building had not been demolished or removed.

Every person failing to give any notice shall on conviction be liable to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding six months or to both.

Local Government 103

Refund on unoccupied buildings