Property Tax by whom payable.
Refund in case of unoccupied property.
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property tax shall be taken at one-fourteenth of the value of the buildings as assessed under that Ordinance: Provided further that where the owner of the land is not the owner of the buildings thereon a separate assessment shall be made for the land and for the buildings.
6. Property tax shall be payable in the first place by the person, whether owner, agent or occupier, who pays the assessed rates in respect of the land and/or buildings taxed. Where such payment is made by any person other than the owner of the property then the amount so paid by way of property tax shall be a debt due from the owner and recover- able as such from any rent or other moneys due to him. Where such payment is made by any person other than the owner of the land and buildings then the amount so paid by way of Property Tax shall be a debt due from the person assessed under section 5.
7. A proportionate refund of property tax may be made whenever any land and/or buildings is proved to the satis- faction of the Commissioner to have been unoccupied during one or more entire months of any year of assessment.
CHAPTER III.
Imposition
of Salaries Tax.
SALARIES TAX.
8. Salaries tax shall be charged at the rates provided for in section 14 and subject to the allowances provided for in section 13 on all income arising in or derived from the Colony in respect of--
(a) any office or employment of profit; and
(b) any pension or annuity payable in respect of any such office or employment:
Provided that the following shall be exempt-
(i) the official emoluments of the Governor;
(ii) the official emoluments of consuls, vice-consuls and persons employed on the staff of any consulate, who are subjects or citizens of the State which they represent;
(ii) the income of any individual whose total income from the sources referred to in this Section does not exceed three thousand six hundred dollars;
(iv) any gratuity received on termination of employment or any sum received by way of commutation of pension or annuity or any sum withdrawn from a provident fund;
(v) any income exempted by order of the Governor in Council under Section 74;
(vi) the income of any individual who is not resident or is only temporarily resident in the Colony:
Provided in any case that-
(a) a person who stays in the Colony for a period or a number of periods amounting to more than one hundred and eighty days during a year of assessment shall be liable for that year of assessment, and
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