LOCAL GOVERNMENT ACT 1976 (ACT171) Returns may be required 140. (1) In order to enable the local authority to assess the value of holdings liable to assessment the local authority may require the owner or occupier thereof to furnish returns of the area, situation, quality, use and rent thereof and to give all such information as may be necessary for the preparation of the Valuation List or otherwise for the purpose of such valuation, and for the like purpose the local authority or any person appointed by it for that purpose may at any time enter and inspect and if necessary survey the same. (2) Any person who— (a) refuses or fails to furnish such return or to give such information within two weeks from the date of receipt of the notice requiring him to do so; (b) knowingly makes a false or incorrect return or gives false or incorrect information; (c) hinders, obstructs or prevents the local authority or any person appointed by it from entering, inspecting or surveying any such holding, shall be liable on conviction to a fine not exceeding two thousand ringgit or to a term of imprisonment not exceeding six months or with both.
Posted on: Sun, 01 Sep 2013 04:22:36 +0000
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