A476
Appeals
Ord. No. 73/88
OCCUPATIONAL SAFETY AND HEALTH COUNCIL
(2) A notice of objection under subsection (1) shall state the grounds of objection and shall be accompanied by all written statements and other documentary evidence relied upon by the objector in support of the objection.
(3) Subject to subsection (4), an objection under subsection (1) shall be considered by the Council, which may uphold, cancel or reduce the surcharge or contribution.
(4) An objection shall not be considered unless the objector has paid the amount of the surcharge or contribution which is the subject matter of the objection and any amount of levy to which such surcharge relates.
(5) The Council shall by notice in writing notify the objector of the decision under subsection (3) and of the reason for arriving at that decision within 28 days after the receipt by the Council of the notice of objection under subsection (1), or such further time as the Council may with the consent of the Secretary for Education and Manpower determine, and, if a surcharge or contribution is cancelled or reduced, shall, within 14 days after the decision under subsection (3) is made, repay the amount of surcharge or contribution cancelled or reduced to the objector.
23. (1) An objector who is aggrieved by a decision notified to him under section 22(5) may appeal to the District Court against that decision.
(2) An appeal under subsection (1) shall be lodged within 30 days of the notice under section 22(5) being served.
(3) On hearing any appeal under this section the District Court may— (a) uphold, cancel or reduce the surcharge or contribution; (b) if it cancels or reduces a surcharge or contribution, order the repayment of the amount of surcharge or contribution cancelled or reduced, with interest from the date of payment to the Council at such rate as the court may determine or without interest; and (c) make such order as it thinks fit as to the payment of the costs of the
hearing.
(4) The Chief Justice may make rules of court for the purposes of this section.
Offences
PART VI
MISCELLANEOUS
24. (1) Any person who is knowingly concerned in, or in the taking of steps with a view to, the fraudulent evasion of the payment of a levy or a contribution, whether due from him or from any other person, commits an offence and is liable on conviction to a fine of $10,000 or 20 times the amount of levy or contribution that was or was intended to be evaded by his conduct, whichever is the greater.
(2) Any person who—
of
(a) knowingly lodges, produces, supplies or sends for the purposes
this Ordinance or otherwise makes use for those purposes of any declaration or other document, or record, which is false in a material particular;
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