CAP. 140]
Air Passenger Departure Tax
[1985 Ed.
Recovery of tax.
(Cap. 338.)
Lien on aircraft.
(b) an operator from claiming a refund of any overpayment made by the operator and proved to the satisfaction of the Director.
8.
(1) The tax payable by a passenger under this Ordinance shall be recoverable from the passenger as a debt due to the Crown.
(2) The amount of the tax assessed by the Director and payable under section 7 and any additional sum payable under that section shall be recoverable from--
(a) the operator; or
(b) an agent of the operator, appointed under section 11; or
(c) the operator and any such agent jointly,
as a debt due to the Crown, and proceedings for the recovery thereof may be brought in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance.
(3) In any proceedings against an operator or an agent of the operator to recover an amount referred to in subsection (2), the Crown may claim in one action the amount of the tax payable in respect of any number of passengers and a certificate purporting to be signed by the Director stating the number and categories of passengers in respect of whom tax is payable and the total amount of the tax assessed in respect thereof shall, until the contrary is proved, be sufficient evidence, on its production by the Crown, of the facts stated therein and of the correctness of the assessment.
9. (1) Without prejudice to any right of recovery by the Crown under section 8, the Director shall have a lien, both particular and general, over any aircraft under the control of the operator at the airport, for the amount of the tax assessed by the Director and payable under section 7.
(2) The lien referred to in subsection (1) shall not lapse or be lost by reason of the departure of the aircraft from the airport, but shall continue and be exercisable if the aircraft returns to the airport for so long as the amount of the tax remains unpaid.
(3) The Director may, in exercise of the lien referred to in subsection (1), from time to time and in such manner as he thinks fit, take possession of, remove, sell or otherwise dispose of the aircraft in order to recover the amount of the tax.
(4) The Director and the Government shall not be liable for any injury or loss to any person or any loss or damage to any property arising out of the exercise of the lien under subsection (3).
(5) Nothing in this section shall derogate from or affect any right or entitlement of the Director to a lien over any aircraft pursuant to any other enactment.
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