157 Evidence of rates cite [+]
The production of the books or records purporting to contain any rate or assessment made under this Part shall, without any other evidence whatever, be prima facie proof of the making and validity of the rates or assessment mentioned therein.
158 Assessment, etc., not to be impeached for want of form cite [+]
(1) No valuation or rate assessed thereon, no charge or demand of any rate and no attachment or sale shall be impeached or affected by reason of any mistake in-
(a) the name of any person liable to pay the rate;
(b) the description of any holding liable to such rate;
(c) the amount of the rate assessed thereon; or
(d) the mode of attachment or sale,
where the requirements of this Part or of any by-law, rule or regulation are in substance and effect complied with.
(2) No proceedings under this Part for the recovery of any rate shall be quashed or set aside in any court for want of form.
159 Liability of owner on subdivision or amalgamation of holdings cite [+]
Whenever holdings are subdivided or amalgamated the owner thereof shall be liable to pay until the end of the year in which subdivision or amalgamation is effected or until the coming into force of a new Valuation List, whichever is prior in time, all rates, arrears, interest and costs due thereon as if such subdivision or amalgamation had not been made.
160 Notice of transfer of rateable holdings cite [+]
(1) Whenever any rateable holding within a local authority area is sold or transferred it shall be the duty of the seller or transferor and the purchaser or transferee within three months after such sale or transfer to give notice thereof to the local authority in Form I of the First Schedule hereto.
(2) Whenever the owner of any rateable holding within a local authority area dies it shall be the duty of the person becoming the owner thereof by succession or otherwise to give notice thereof to the local authority within a period of one year of the death in Form J of the First Schedule hereto.
(3) On receipt of such notice the local authority may require the production of the instrument effecting change of ownership or of a certified copy thereof.
(4) Every person who sells or transfers any rateable holding within a local authority area shall continue to be liable for the payment of all rates payable in respect of such holding and for the performance of all other obligations imposed by this Part or by any by-law upon the owner of such holding which become payable or are to be performed at any time before notice of such transfer has been given or until the sale or transfer has been recorded in the books of the local authority.
(5) Nothing herein shall affect the liability of the purchaser or transferee to pay the rates in respect of such holding or to perform such obligation, or affect the right of the local authority to recover such rate or to enforce such obligation under this Part notwithstanding that such rates became payable or such obligations were imposed before notice of such sale or transfer had been recorded.
(6) 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 with both.
161 Notice of new buildings cite [+]
(1) Where any new building is erected or where any building is rebuilt, enlarged, altered, repaired or renovated, or where any building which has been vacant is re-occupied the owner of the holding on which such building is situate shall within fifteen days give notice thereof in writing to the local authority.
(2) 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.
(3) 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.
(4) 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.
(5) 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.
(6) 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.
162 Refund on unoccupied buildings cite [+]
(1) Where any building is unoccupied and no rent is payable in respect thereof during a period of not less than one calendar month in any half year in respect of which a rate has been paid the local authority may order the refund or remission, as the case may be, of a part of such rate proportionate to the period during which the building has been unoccupied.
(2) No refund or remission shall be ordered unless the person claiming the same shall have within seven days from the commencement of the period in respect of which the refund or remission is claimed given written notice to the local authority of such vacancy and in the case of any refund shall have claimed payment thereof in writing not later than one month after the expiration of the half year in respect of which the claim is made.
(3) No refund or remission shall be ordered in respect of any building unless the owner of the holding in question proves to the satisfaction of the local authority-
(a) that such building is in good repair and fit for occupation;
(b) that every reasonable effort to obtain a tenant has been made;
(c) that the rent demanded is a reasonable one;
(d) that the building has been vacant during the whole period for which the refund is claimed:
Provided that when a refund is claimed in respect of a period during which the building has been undergoing repairs for the purpose of rendering it fit for occupation or for bona fide reconstruction it shall not be necessary to prove, in respect of such claims the matters specified in paragraphs (a), (b) and (c).
(4) Claims shall state the dates on which the building was unoccupied and the address to which communications in reference thereto may be sent.
(5) For the purposes of this section the expression "building" includes-
(a) a self-contained flat in a building erected with the approval of the local authority;
(b) any whole floor in a building with separate means of access;
(c) floor space of not less than 1,000 square feet on the same floor of a building which may be let as an office, shop, factory, godown or other similar use.
163 Provision for rating buildings on State or reserved land cite [+]
(1) In the case of buildings situated on State land or on land reserved for a public purpose and not occupied by the Federal or State Governments the local authority, with the approval of the State Authority, may impose the rates referred to in section 127 upon the annual value or improved value of all or any of such buildings, and the occupiers of such buildings shall be liable to pay the said rates.
(2) The provisions of this Part shall apply to any rate imposed under subsection (1) except that in the application thereof references to a "holding" shall be deemed to be references to a "building", and references to the "owner" of a holding shall be deemed to be references to the "occupier" of a building.
Notwithstanding the provisions of this Act, until such time as a Valuation List shall have been prepared and certified in accordance with this Part the assessment list furnished or prepared under the provisions of any written law repealed by this Act shall notwithstanding such repeal be the basis of the rates to be levied in respect of rateable properties contained in such assessment list and such assessment list shall be deemed to be the Valuation List for the time being in force.