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By whom payable.
30 of 1950, Schedule,
Refund in case of unoccupied property.
6.
Inland Revenue.
Property tax shall be payable in the first place by the person, whether owner, agent or occupier, who pays the rates in respect of the land 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 recoverable as such from any rent or other moneys due to him.
[7]
7. A proportionate refund of property tax may be made whenever any land or buildings are proved to the satisfaction of the Commissioner to have been unoccupied during one or more entire months of any year of assessment.
Imposition of Salaries and
8.
PART III.
Salaries and Annuities Tax.
Salaries and annuities tax shall be charged at the rates provided for in section 13 and subject to the allowances hereinafter provided on all income arising in or derived from
30 of 1950, Schedule.
30 of 1950, Schedule.
the Colony in respect of
(a) any office or employment of profit; and
(b) any pension or annuity:
Provided that the following shall be exempt-
(a) the official emoluments received by the Officer Administering the Government;
(b) 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;
(c) any sum received by way of commutation of pension or annuity and any sum, other than a pension or annuity, withdrawn from a provident fund;
(d) the emoluments payable by the Governments of the Members of the Commonwealth to members of His Majesty's Forces and to persons in the permanent service of those Governments in the Colony in respect of their offices under those Governments;
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