Railways Act 1905 · 2020 Revised Edition · Part 5 · Property Tax
31. Taxation of railway
Feedback & supportNotwithstanding anything to the contrary in any Act or in any agreement or award based on any Act, the following rules shall regulate the imposition of property tax in respect of the railway and from the railway administration:
railway
“railway” means a railway or any portion of a railway for the public carriage of passengers, animals or goods and includes —(a)all land within the fences or other boundary marks indicating the limits of the land appurtenant to a railway;(b)all lines of rails, sidings or branches worked over for the purposes of or in connection with a railway;(c)all stations, offices, warehouses, wharves, workshops, manufactories, fixed plant and machinery, and other works constructed for the purposes of or in connection with a railway;(d)all ferries, ships, boats and craft which are used for the traffic of a railway and belong to or are hired or worked by the authority administering the railway;(e)all engines, passenger coaches, and goods and livestock vehicles, or other rolling stock used for the purpose of carrying on the traffic of the railway;(f)all road vehicles used by or on behalf of or under contract with a railway administration for the conveyance of passengers, parcels, goods, livestock and vehicles; and(g)all aircraft used by or on behalf of or under contract with a railway administration for the conveyance of passengers, parcels, goods and livestock;
the property tax payable by the railway administration of Malaysia shall not exceed such amount as is fixed by order of the Minister on the application of the Comptroller of Property Tax or of the railway administration;
railway administration
“railway administration”, in the case of a railway administered by the Government or the government of Malaysia, means the manager and includes the Government and also, so long as the railway is in the course of construction, the resident engineer, and, in the case of a railway administered by a railway company, means the railway company;
nothing in this section is to be construed as debarring the railway administration from entering into a contract with any authority for the supply of water or light or for the scavenging of railway premises, or for any other service which the authority may be rendering or be prepared to render within any part of the local area under its control.