Town and Country Planning Act 1976 s 32
s 32 Development charge and liability thereto
(1) Where a local plan or an alteration of a local plan effects a change of use, density, or floor area in respect of any land so as to enhance the value of the land, a development charge shall be levied in respect of any development of the land commenced, undertaken, or carried out in accordance with the change.
(2) The rate of the development charge or the method of calculating the amount of development charge payable shall be as prescribed by rules made under section 35.
(3) The State Authority may, by rules made under section 35, exempt any person or class of persons or any development or class, type, or category of development from liability to the development charge, subject to such conditions as the State Authority may specify in the rules.
Malay text (authoritative)
Caj pemajuan dan tanggungan kepadanya
(1) Jika suatu rancangan tempatan atau sesuatu pengubahan rancangan tempatan mengakibatkan suatu perubahan penggunaan, ketumpatan, atau luas lantai berkenaan dengan mana-mana tanah sehingga menaikkan nilai tanah itu, suatu caj pemajuan hendaklah dilevi berkenaan dengan mana-mana pemajuan tanah yang dimulakan, diusahakan, atau dijalankan mengikut perubahan itu.
(2) Kadar caj pemajuan atau kaedah mengira amaun caj pemajuan yang kena dibayar hendaklah sebagaimana yang ditetapkan oleh kaedah-kaedah yang dibuat di bawah seksyen 35.
(3) Pihak Berkuasa Negeri boleh, melalui kaedah-kaedah yang dibuat di bawah seksyen 35, mengecualikan mana-mana orang atau golongan orang atau mana-mana pemajuan atau kelas, jenis, atau
kategori pemajuan daripada tanggungan kepada caj pemajuan, tertakluk kepada syarat-syarat yang ditentukan oleh Pihak Berkuasa Negeri dalam kaedah-kaedah itu.
Read this section in the full act → · Open Part V →
Find Act 172 on lom.agc.gov.my ↗
Text as at 1 June 2021 (LOM reprint); amendments made after that date may not be incorporated.
Source: Laws of Malaysia, Attorney General's Chambers of Malaysia (lom.agc.gov.my). Not a copy of the Gazette printed by the Government Printer (Interpretation Acts 1948 and 1967, s 61).
