CONFIDENTIAL
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XCC(69)32
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The Advisory Committee on Corruption (at Annex B) has recommended that these powers should be exercisable only by a senior inspector or above, Honourable Members will note that it is only on the authorisation of the Attorney General that these powers may be exercised and this authorisation constitutes a safeguard against possible abuse of these powers by the officer concerned. However, it is intended to act on the recommendation of the Committee and to raise the rank of inspector to that of senior inspector or above, The Commissioner of Police does not oppose this.
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Clause 14 will permit the Attorney General to require information relative to investigations or proceedings under the bill, from the person who is himself suspected of having committed an offence under the bill, from any other person who can assist the investigation or appears to be acquainted with the facts, from the Commissioner of Inland Revenue, from persons in charge of public bodies, or any department officer or establishment of any public body, and from managers of banks (in the form of copies of bank accounts of the person suspected and of his spouse, parents and children), The section in the existing Prevention of Corruption Ordinance (Chapter 215) limits the inspection of bank accounts to those of the suspected person only. The Commissioner of Inland Revenue is opposed to the requirement that the Commissioner of Inland Revenue should provide information as provided by subclause 14(1)(e) and the Advisory Committee on Corruption (at Annex B) has recorded its objection to the inclusion of this subclause.
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The Commissioner of Inland Revenue's views on this subclause are as follows:
"Absolutely nothing of any value to the Attorney General will be obtained from the Salaries Tax file of a public servant: it will show his Government salary and allowances but certainly not his bribes as he is not required to make a return of his total income.
The petty offender would seldom be liable to lodge returns under the Ordinance. The accretions of wealth of the large scale offender, if not remitted overseas, would be found in the form of (a) cash hoards or safe deposits, or invested in (b) businesses, (c) real property, (d) bank deposits, or (e) shares in limited companies. Unless the offender had been investigated by the Department, his returns would be of no use in tracing (a), (d) or (e). The Land Registry would be the best place to to (c) and the banks ledger accounts and records would provide more useful information in regard to (a), (d) and (e). The Department's business registry would be useful in regard to (b) but that would not involve records in returns made under the Inland Revenue Ordinance.".
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CONFIDENTIAL