Malaysia legislation
Section 40
Section 40
(2)
Without prejudice to the subsection (1), a development charge at such rates as may be prescribed shall also be levied by the
Commissioner where the development order granting planning permission in respect of a development is subject to—
(a)
a condition that such development may be carried out only if spaces for car parking are provided in such manner and to such extent as specified in the development order; and
(b)
a further condition that the Commissioner may accept payment of a development charge at the prescribed rates in lieu of the provision of the spaces for car parking.
(3)
The development charge referred to in subsections (1) and (2)
may, in the discretion of the Commissioner, be levied on—
(a)
the owner of the land to which the development charge relates; or
46 Laws of Malaysia ACT 267
(b)
the person who carries out the development in respect of which the development charge relates.
(4)
The Commissioner with the approval of the Minister may, by rules provide for the rates to be charged, the application for and the procedure of the assessment of the development charge, the collection or refund of the development charges and forfeiture of moneys deposited in connection with development charges or exemptions from development charges.
Determination of development charge