1986 Ed.] Cross-Harbour Tunnel (Passage Tax)
[CAP. 274
3
of vehicle through the tunnel, unless such sum equivalent to the tax is paid.
(4) Where tax is pre-paid in accordance with subsection (3)— (a) the toll ticket shall be endorsed by the Company to the effect that the tax has been pre-paid; and
(b) the tax shall be deemed for the purposes of subsection (5) to be paid at the time when the ticket is tendered at the toll booth in payment of the tax.
(5) The Company shall pay to the Commissioner the tax paid to it during each month on or before the fifteenth day of the month next following.
(6) The acceptance by the Commissioner of any sum tendered by the Company in respect of any preceding month in accordance with subsection (5) shall not prevent the Commissioner from claiming any further sum in respect of the same month on any adjustment that appears to be necessary following any subsequent examination of the records submitted by the Company under section 6:
Provided that in the event of the Company-
(a) without reasonable excuse, failing to collect any tax payable to it under this section;
(b) failing to submit any records in the manner specified in section 6; or
(c) submitting records which appear to the Commissioner to be incomplete or inaccurate,
the Commissioner may assess the sum which, in his opinion, the Company should have paid under subsection (5) and has not paid and he may, thereupon, claim the sum so assessed.
(7) The tax payable to the Commissioner under subsection (5) and any sum claimed under subsection (6) shall be recoverable from the Company as a debt due to the Crown.
(8) The payment by the Company of any sum in accordance with subsection (5) shall not prevent the Company from claiming a refund of any overpayment made by the Company and proved to the satisfaction of the Commissioner.
6. (1) The Company shall maintain a record- (a) in respect of each day--
(i) of the number of motor vehicle passages in respect of which tax has been paid or is payable stated by reference to the item of the First Schedule applicable thereto;
(ii) of the amount of tax paid in cash in respect of those passages; and
(iii) of the number of toll tickets, endorsed to the effect that the tax has been pre-paid, tendered under section 5(2)(b), stated by reference to the item of the First Schedule applicable thereto;
Records to be maintained by Company.
First Schedule.