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33. (1) The Board shall appoint auditors, who shall be entitled at Auditors. any time to have access to all books of account vouchers and other financial records of the Board and to require such information and ex- planations thereof as they may think fit.
1
(2) The auditors shall audit the statements prepared under section 32(2) and shall report thereon to the Board.
laid on table
34. (1) The Board shall, within 6 months after the end of each Statements and financial year or such further time as the Governor may in any particular reports to be year allow, submit to the Governor a report on the activities of the Board of Legislative and copies of the statements prepared under section 32(2) and the report Council. made under section 33(2).
(2) The Governor shall cause the reports and statements received by him under subsection (1) to be laid on the table of the Legislative Council,
PART VII
LEVY
35. (1) A levy shall be imposed in accordance with this Ordinance Imposition of on the value of all construction works undertaken in Hong Kong on or levy. after the date of commencement of this Part and shall be payable by every contractor who undertakes any such works.
(2) A levy shall be imposed in accordance with this Ordinance on the value of quarry products produced on or after the date of commence- ment of this Part and shall be payable by every quarry operator.
36. (1) The Legislative Council may by resolution prescribed the Rate of levy. rate of levy.
(2) The rate of levy prescribed under subsection (1) shall be based on the value of construction works or quarry products, as the case may be.
(3) The rate of levy prescribed under subsection (1) shall come into effect 30 days after the publication of the resolution in the Gazette.
(4) A resolution under subsection (1) may provide that construction works the value of which does not exceed an amount specified in the resolution shall not be liable to the levy.
37. (1) The amount of levy, or of any surcharge that may be imposed in such circumstances as may be prescribed, shall be paid by the contractor or quarry operator, as the case may be, to the Board within such time as may be prescribed.
(2) Payment shall be made in accordance with subsection (1) notwith- standing that the contractor or quarry operator may wish to object to the levy assessed or surcharge imposed under this Ordinance.
Payment of levy and
surcharge.
38. (1) Any amount of levy or surcharge due and payable under this Recovery of Ordinance shall be recoverable as a debt due to the Board.
levy.
(2) An action under subsection (1) may be brought in the Court notwithstanding that the amount due exceeds the civil jurisdiction of the Court as may from time to time be determined under the District Court (Cap. 336.) Ordinance.