924
No. 6 of 1901.
RATING.
occupation of such tenement, notice of any subsequent vacancy shall again be required, as provided in sub-section (1);
(3) the person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Accountant-General in Form No. 5 in the Schedule for such refund; and
Schedule.
Right of appeal against refusal of refund.
*
[cf. s. 49 (7).]
Want of notice that tenement unoccupied. [cf. s. 49 (7).]
Additional power to grant refund of rates.
Making false statement an offence.
Exemption of certain tenements.
+
(4) the Accountant-General may refund the rates for one or more entire months during such quarter, if due notice has been given and if the Accountant-General is satisfied that the tenement was unoccupied during such months, which he shall ascertain by causing it to be actually inspected from month to month.
37. Any person who is aggrieved by a refusal on the part of the Accountant-General to refund rates may apply to the Supreme Court in its summary jurisdiction, and the court may adjudicate upon a petition for a refund of rates, although the claim exceeds one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
38. The petitioner shall not recover if the notice required by section 36 has not been given, the burden of proof whereof shall lie on him.
38A. Notwithstanding anything in this Ordinance, it shall be lawful for the Governor in Council to order a refund of rates to be made in any case in which he may think fit to do so.
38B. Every person who knowingly makes to any person any false statement for the purpose of obtaining a refund of rates under the provisions of section 38A shall upon summary conviction be liable to a fine not exceeding two hundred and fifty dollars.
Exemptions from rates.
39.-(1) Tenements below the rateable value of such minimum amount as may be fixed by the Governor in Council and notified in the Gazette shall not be rateable.
*
As amended by Law Rev. Ord., 1939.
† A minimum rateable value of $20 per annum was fixed by G.N. 311 of 23.5.1902. For a list of particular exemptions, see the Regulations of Hong Kong (1937 edition), Volume II.
As amended by No. 3 of 1926 [19.3.26] and Law Rev. Ord., 1939.
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