CAP. 318] Industrial Training (Clothing Industry)
[1986 Ed.
(b) 1 year after evidence of facts, sufficient in the opinion of the Commissioner to justify the imposition of the levy or surcharge, comes to his knowledge,
whichever is the later.
(Amended, L.N. 294/82)
Recovery of levy.
Commissioner to surrender levy and surcharge to Authority.
Objections.
Appeals.
26. (1) Any amount of levy or surcharge due shall be recoverable in the District Court as a debt due to the Commissioner. (Amended, L.N. 294/82)
(2) An action under subsection (1) may be brought notwithstanding that the amount due exceeds $20,000.
27. (1) The Commissioner shall, subject to subsection (2), surrender to the Authority all amounts of levy and surcharge collected by him under this Ordinance.
(2) The Commissioner may deduct from the amounts of levy and surcharge collected by him such proportion of the costs of collection and enforcement as the Financial Secretary may approve. (3) The amounts deducted under subsection (2) shall be paid into the general revenue of Hong Kong.
PART V
(Amended, L.N. 294/82)
OBJECTIONS AND APPEALS
28. (1) Any person who is required to pay a levy or surcharge under section 23 or 25 may, by notice in writing served on the Commissioner within 21 days after lodging a declaration under section 23 or the receipt of the notice under section 25, as the case may be, object to the levy or surcharge.
(2) A notice of objection under subsection (1) shall state precisely the grounds of objection and shall be accompanied by all written statements and other documentary evidence relied upon by the objector in support of the objection.
(3) An objection under subsection (1) shall be considered by the Commissioner, who may uphold, cancel or reduce the levy or surcharge.
(4) The Commissioner shall notify the objector of the decision under subsection (3) within 28 days after the receipt by the Commissioner of the notice of objection under subsection (1) and, if a levy or surcharge is cancelled or reduced, the amount of levy or surcharge cancelled or reduced shall forthwith be repaid by the Commissioner to the objector.
(Amended, L.N. 294/82)
29. (1) An objector who is aggrieved with a decision notified to him under section 28(4) may appeal to the District Court against that decision.