Malaysia legislation
Section 89
Section 89
(1)
An Authority may with the approval of the Yang di-Pertua Negeri, from time to time by order levy a cess-
(a)
on any specified class or classes of persons;
(b)
on any specified agricultural produce or domestic animals;
(c)
on any sale or transfer of any specified agricultural produce or domestic animals or on the removal of any such produce or animal from the area of the Authority to any other part of the State of Sabah;
(d)
on the owners or occupiers of any specified property other than property which, if it is or had been situate within a rating area, is not, or as the case may be, would not have been rateable property by virtue of paragraphs
(a)
to (g) inclusive or paragraph (i) of section 73.
77
(2)
Any cess levied under this section –
(a)
may apply to the whole or any part of the area of the Authority;
(b)
may vary as between different localities within such area or as between different classes or descriptions of persons or property;
(c)
may be so levied either in lieu of or in addition to the exercise of the powers conferred by sections 82 and 84;
(d)
may be so levied for all or any of the purposes for which a rate could be prescribed under the provisions of section 83;
(e)
shall become due and payable on such date or in such manner as may be specified in the order concerned.
(2A)
An order made under the provisions of this section may-
(a)
prescribe the manner in which a cess may be collected;
(b)
prescribe the method and procedure to be followed to enable the
Authority to collect a cess;
(c)
prescribe the form to be used for the purpose of the order;
(d)
provide for the submission of returns by persons liable to pay cess in such forms as may be prescribed and the furnishing of information or explanation in respect of such returns;
(e)
prescribe a penalty by way of a fine for any contravention or failure to comply with any provisions of the order but no such penalty shall for any one offence exceed five hundred ringgit; and
(f)
make provisions generally for the better carrying out of the objects and purposes of the order.
(3)
Any person wishing to object to any cess imposed upon himself or his property under paragraphs (a), (b) or (d) of subsection (1) may appeal to the Rating Appeals Tribunal established under section 79 for the area of the Authority concerned, and any such appeal
78
shall be pursued and disposed of mutatis mutandis in accordance with the provisions of Part
X as though the objection were an objection to a valuation for rating purpose.
(4)
Where any cess levied under paragraph (d) of subsection (1) is related to the acreage of land, the amount payable by the owner of any land affected thereby shall be calculated to the nearest five sen.
Grant of money levied as cess.