Malaysia legislation
Section 26
of ENVIRONMENT (REDUCTION OF GREENHOUSE GASES EMISSION) ORDINANCE, 2023
Section 26
⎯(1) Any person who is aggrieved with an assessment made under section 25 may, within twenty-one days of receipt of the notice of assessment, appeal against the assessment to a Tribunal constituted by the rules made under section 57 and the procedure, hearing and disposal of such appeal shall be in accordance with the said rules.
(2)
Notwithstanding any appeal lodged under subsection (1) the amount of carbon levy stipulated in the notice of assessment issued under subsection 25(2) shall be paid on due date, but if the assessment is cancelled, varied or reduced, the amount of the carbon levy or such amount that had been varied or reduced shall be refunded to the aggrieved party.
Remission and relief