PUBLIC FINANCE
Ord. No. 3/83
A21
(a) sue the person surcharged for the recovery of the amount of any surcharge
as a civil debt due to the Government; or
(b) sue any person for the recovery of any amount as a civil debt notwithstand- ing that a person may be subject to a surcharge in respect of part or all of that amount.
37. (1) Where a person referred to in section 32 dies at any time before or after he is surcharged under that section, the Financial Secretary may surcharge the personal representative of such person and the provisions of this Part shall thereupon apply to the personal representative as respects the estate of the deceased person as they would have applied to the deceased person if he were alive.
(2) For the purposes of this section "personal representative" means the ex- ecutor or administrator for the time being of a deceased person.
PART VI
MISCELLANEOUS
38. (1) Without prejudice to section 96 of the Interpretation and General Clauses Ordinance, the Financial Secretary, subject to, in any case involving fraud or negligence, any conditions, exceptions or limitations specified by the Finance Com- mittee, may-
(a) abandon, remit or waive any claims by or on behalf of the Government; (b) write off arrears of revenue;
(c) write off losses or deficiencies of public moneys, stamps, securities or stores;
and
(d) write off condemned, unserviceable or obsolete stores or other moveable
property belonging to or provided by the Government.
(2) The Financial Secretary may in writing delegate to any public officer any of the powers conferred upon him by subsection (1) subject to such conditions, exceptions and limitations as are specified in the delegation.
39. (1) Subject to the provisions of any enactment, and to any conditions, exceptions or limitations specified by the Finance Committee, the Financial Secretary may authorize the gift of serviceable Government stores or other property to any institution or organization where it is in the public interest to do so.
(2) The Financial Secretary may in writing delegate to any public officer any power conferred upon him by subsection (1) subject to such conditions, exceptions and limitations as are specified in the delegation.
40. (1) The Governor may give to the Financial Secretary and the Director of Accounting Services such directions as he thinks fit with respect to the exercise or performance of their respective powers, functions and duties under this Ordinance, either generally or in any particular case.
(2) The Financial Secretary and the Director of Accounting Services shall, in the exercise or performance of their respective powers, functions and duties under this Ordinance, comply with directions given by the Governor under subsection (1).
Surcharge in respect of deceased persons.
Abandonment of claims, etc. and
write-off of public moneys and stores. (Cap. 1.)
Disposal of serviceable
stores, etc.
Power of
Governor to give directions.
41. Nothing in this Ordinance shall extend to, abridge or alter the terms of any Trusts. trust or shall be construed as authorizing the making of any regulations or the giving of any directions or instructions requiring any person to obey such regulations, directions or instructions in relation to moneys held on trust which contravene or are inconsistent with the terms of such trust.
42. (1) Any estimates of revenue and expenditure of the Government laid Transitional. before the Legislative Council prior to the commencement of this Ordinance, which----