Section 12

An annual rate for the general purposes of this Act, including also the purposes of public lighting, public water supply, public sewers, sewage treatment and disposal and protection from fire, may be imposed upon all lands and upon all houses and buildings within any Municipal Board area not exceeding 15 per cent of their annual value, such rate shall be fixed from time to time by His Majesty the Sultan and Yang Di-Pertuan in Council after consultation with the Municipal Board and shall be payable by half-yearly instalments in advance without demand by the owners of such lands, houses or buildings in the months of January and July in each year.