1980 Ed.]
Pneumoconiosis (Compensation) (Assessment of Levy) Regulations
[CAP. 360
A7
[Subsidiary]
(5) If a quarry operator fails to give any notice required to be given by him in accordance with regulation 9 and to give a reasonable excuse therefor within such period as the Board may allow in any case, the Board may, in addition to the levy assessed under paragraph (3), impose a surcharge on the quarry operator not exceeding twice the amount of the levy so assessed on the value of the quarry products in respect of which such failure occurred.
(6) The Board shall notify the quarry operator in writing of any assessment of levy or imposition of surcharge.
(7) An assessment or surcharge under this regulation may be made or imposed within-
(a) 2 years after the cessation of the quarry operation; or (b) 1 year after evidence of facts, sufficient in the opinion of the Board to justify the making of the assessment or the imposition of the surcharge comes to its knowledge, whichever is the later.
PART IV
PAYMENT OF LEVY OR SURCHARGE
11. For the purposes of section 37 of the Ordinance, the amount of any levy or surcharge-
(a) specified in a notice given to a contractor under regulation 6; or
(b) specified in a notice given to a quarry operator under regulation 10,
shall be paid by the contractor or quarry operator within 28 days after receipt by him of the notice.
Time within levy or surcharge to be paid.
PART V
OBJECTIONS AND APPEALS
12. (1) Any person who is notified under regulation 6(8) or 10(6) of an assessment of levy, or imposition of surcharge may, by notice in writing served on the Board within 21 days after the receipt of the notice, object to the levy or surcharge.
(2) A notice of objection under paragraph (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.
Objection.