Section 71

A local authority may, with the approval of the Majlis

Mesyuarat Kerajaan Negeri, for any of the purposes specified in section 61(2), and either in lieu of or in addition to exercising the powers conferred on it by that section, levy a cess or cesses on such classes of persons as may be prescribed or, as may be determined by the Minister, subject to the exemptions on the owners or occupiers of such classes of holdings as may be prescribed or both.

Division of area and holdings for rates and cesses