CHAPTER IV SALARIES AND ALLOWANCES
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Suspension from duty without pay
611. An officer who, in connection with a trade dispute,
refuses or omits to perform for any period any or any part of the usual duties of his office, may be suspended from duty by the Secretary for the Civil Service and shall not be eligible to receive salary or any allowances other than those covered by Chapter V of Civil Service Regulations in respect of the period for which he remains suspended. During the period of suspension, the officer will be deemed to be on leave without pay for all purposes other than for allowances covered by Chapter V of Civil Service Regulations.
612.
Salaries tax
statutory
613. (1) The Government, as an employer, has
and enforceable obligations under the Inland Revenue Ordinance to provide the Commissioner of Inland Revenue information concerning persons who are from time to time employed in the service. Much of the information must be asked for, but there are circumstances when it is the responsibility of the employer to volunteer information.
(2) The relevant sections of the Ordinance are:
Sec.52(1) under which the Commissioner may
require any officer in the
employment of the Government or of any public body to provide within a stated time any information called for unless the information is protected by an express statutory obligation of secrecy.
Sec.52(2) which empowers an Assessor to call
for lists of employees containing details of residential addresses and emoluments.
Sec.52(4) which requires any employer who
commences to employ any individual who is likely to be chargeable to Salaries Tax to provide details to the Commissioner within three months of the commencement of employment.
Amendment No. 92(b)/78