101
Tax to be
withstanding
40
(d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or
(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Ordinance; or
(f) prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsities or authorizes the falsification of any books of account or records; or
(g) makes use of any fraud, art, or contrivance, what- soever or authorizes the use of any such fraud, art, or con- trivance,
shall be guilty of a misdemeanor and shall be liable (a) on summary conviction to a fine not exceeding five hundred dollars and treble the amount of tax for which he is liable under this Ordinance for the year of assessment in respect of or during which the offence was committed, and to imprison- ment for any term not exceeding six months and (b) if convicted on indictment to a fine not exceeding five thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.
(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.
68. The institution of proceedings for, or the imposition payable not of, a penalty, fine, or term of imprisonment under this any proceed. Chapter shall not relieve any person from liability to assess- ment, or payment of any tax for which he is or may be liable.
ings for
penalties,
etc.
Prosecutions
to be with the sanction
69. No prosecution in respect of an offence under section 65 or section 67 may be commenced except at the instance
of the Com. of or with the sanction of the Commissioner.
missioner.
Power to make rules
CHAPTER XII
GENERAL.
70.-(1) The Board of War Taxation may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income.
(2) Without prejudice to the generality of the foregoing power such rules may-
(a) prescribe the procedure to be followed on application for refunds and relief;
(b) provide for any matter which by this Ordinance is to be or may be prescribed.
(3) Such rules may prescribe fines recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.
(4) All such rules made by the Board of War Taxation shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.
41
War
71. The Board of War Taxation may prescribe any Board of .forms which may be necessary for carrying this Ordinance Taxation
into effect.
to prescribe forms.
of taxes
72. Taxes under this Ordinance shall, subject to the Incidence provisions of this Ordinance and notwithstanding anything under this contained in any other written law or in any convention grant Ordinance. or agreement, be charged at the rates specified in Chapters II, III, IV and V for the year of assessment commencing on the first day of April, 1941, and for each subsequent year of
assessment.
73. No tax shall be collectable in respect of any year Taxes
of assessment subsequent to the year of assessment in which collectable the war which began on the 3rd September, 1939, is in respect terminated.
of years of assessment subsequent to termina-
tion of the
War.
74. The Governor in Council may by Order exempt any General person, office or institution from payment of the whole or any portion of any tax chargeable under this Ordinance.
power of Governor in Council to Exempt.
Nos. 13, 21
75.-(1) Subject to the provisions of Part II of the Repeal of Interpretation Ordinance, 1911 (Ordinance No. 31 of 1911) Ordinances as to the effect of repeals, the War Revenue Ordinance, 1940, and 29 of the War Revenue Amendment Ordinance, 1940, and the War 1940. Revenue (No. 2) Amendment Ordinance, 1940, are repealed and replaced by this Ordinance: Provided that all matters arising in respect of the year of assessment 1940-1941 shall be dealt with in accordance with the provisions of the said Ordinances of 1940.
of Ordinance
(2) The Prevention of Eviction Amendment Ordinance, Amendment 1940, is amended by the substitution of the date "1941" for No. 14 of the date "1940" in sections 2, 3 and 4 thereof.
1940, ss. 2,
3 and 4.
Amendment
of Ordinance
(3) The Prevention of Passing On of War Property Tax Ordinance, 1940, is amended by the substitution of the date No. 19 of "1941" for the date "1940" in sections 3 and 10 thereof. 1940, ss. 3
and 10.
in War
law effected
76. Any difference in the law relating to War Revenue, Operation between this Ordinance and the Ordinances referred to in
of changes section 75 (1) shall be deemed to have come into force on Revenue the 1st day of April, 1941, the commencement of the present by this financial year.
Ordinance
to be retro- spective to commence- ment of financial
year.
102