758
LEGISLATIVE COUNCIL.
Draft Bill.
No. 8. 374. The following Bill is published for general information :-
A BILL
[No. 17-24.9.38.-2.]
Short title.
Amendment of sub-
sections (1).
(2) and (7)
and new
sub-section
(8) of s. 43
No. 6 of 1901.
INTITULED
An Ordinance to amend the Rating Ordinance, 1901.
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:
1. This Ordinance may be cited as the Rating Amend- ment Ordinance, 1938.
2. Section 43 of the Rating Ordinance, 1901, as amended by section 3 of the Rating Amendment Ordinance, 1931, is further amended--
(a) by the addition, at the end of each of sub-sections of Ordinance (1), (2) and (7) thereof, of the words "and also to pay a sum equal to any loss in revenue occasioned by his default, with interest thereon at the rate of eight per cent. per annum, such sum and interest to be determined by the magistrate and recoverable in the same manner as a fine.";
Ordinance No. 41 of 1932.
New section 43A. for
Ordinance
No. 6 of 1901.
(b) by the addition thereto of the following sub-section: (8) Notwithstanding anything contained in section 20 of the Magistrates Ordinance, 1932, any complaint or informa- tion in respect of any offence against this Ordinance may be made or laid at any time within six years of the date of the offence.
3. The Rating Ordinance, 1901, is amended by the insertion, immediately after section 43 thereof, of the follow- ing section:-
43A. Whenever any person has been convicted, in respect of any tenement, of an offence under sub-section (1) or (2) of section 43, the Assessor shall make a new valuation of the tenement and rates shall be payable on such valuation from the date of the conviction until the next assessment.
Objects and Reasons,
1. Clause 2 of this Bill adds to section 43 (1), (2) and (7) of the principal Ordinance words enabling any loss in revenue. occasioned by the default of an owner or occupier of a tenement in refusing or neglecting to furnish particulars as required by section 4, or knowingly making a false or incorrect statement of such particulars, or wilfully making a false or incorrect statement for the purpose of obtaining a refund of