454
Table of Correspondence,—Continued.
Clause of Bill.
Source if any.
36
No. 13 of 1940,
s. 27.
37
No. 13 of 1940,
s. 28.
38
No. 13 of 1940,
s. 30.
888
39
40
Remarks.
the tax in the first instance on the person paying the interest. Clauses 32 to 34 contain pro- visions for the relief or reimburse- ment of such person, and clause 35 provides for direct assessment on the person ultimately liable.
Sub-section (6) of the original section is omitted as unnecessary and sub-section (7) is therefore renumbered as sub-section (6).
This clause is unchanged except for
necessary renumbering.
do.
Section 29 of the 1940 Ordinance is
omitted as unnecessary.
Clauses 39 and 40 are new in that they rectify an omission in the 1940 Ordinances which contained no express provision for the recovery of unpaid tax from the estate of a deceased taxpayer.
This clause is unchanged except for
necessary renumbering.
41
No. 13 of 1940,
s. 31.
42
No. 13 of 1940,
do.
s. 32.
48
No. 13 of 1940,
do.
s. 33.
44
No. 13 of 1940,
do.
s. 34.
45
No. 13 of 1940,
s. 35.
do.
No. 13 of 1940.
s. 36.
46
Section 36 of the principal Ordinance No. 13 of 1940 contained pro- visions relating to the departure of persons and the discontinuance of business, which are now considered unnecessary and are therefore not re-enacted.
The clause is new and enables the Examiner to disregard artificial or fictitious transactions.
This clause is unchanged except for
necessary renumbering.
47
No. 13 of 1940,
s. 37.
48
No. 13 of 1940,
do.
s. 38.
49
No. 13 of 1940,
do.
s. 39.
50
No. 13 of 1940.
do.
s. 40.