109
48
Table of Correspondence,—Continued.
Clause of Bill.
Source if any.
Remarks.
49
Table of Correspondence,-Continued.
Clause of Bill.
Source if any.
Remarks.
39
=
40
41
No. 13 of 1940.
s. 31.
42
No. 18 of 1940,
do.
8. 32.
43
No. 18 of 1940,
do.
s. 33.
44
No. 18 of 1940,
do.
s. 34.
45
No. 18 of 1940,
do.
s. 35.
No. 13 of 1940.
s. 36.
Clauses 39 and 40 are new in that they rectify an omission in the 1940 Ordinances which contained no express provision for the recovery of unpaid tax from the estate of a deceused taxpayer.
This clause is unchanged except for
necessary renumbering,
57
No. 13 of 1940,
8. 47.
48
47
No. 13 of 1940,
E. 37.
Section 36 of the principal Ordinance No. 13 of 1940 contained pro- visions relating to the departure
of persons and the discontinuance
of business, which are now considered unnecessary and are therefore not re-enacted.
The clause is new and enables the Examiner to disregard artificial
or fictitious transactions.
This clause is unchanged except for
necessary renumbering.
58
No. 13 of 1940,
Sub-section (6) which was added to the principal Ordinance by section 6 of Ordinance No. 29 of 1940 and which authorized the acceptance of tax by instalments in cases where it was apparent that payment in a single amount will result in hardship, is altered to provide for the acceptance by agreement of Salaries tax in instalments, not exceeding four in number, irrespective of hard- ship. It is considered unneces- sary to make express provision for giving time or taking instalments in cases where such forbearance
is justified by inability to pay
otherwise.
This clause is unchanged except for
necessary renumbering.
do.
s. 48.
59
No. 13 of 1940,
do.
9. 49.
60
61
62
No. 13 of 1940,
s. 50.
Clauses 60 and 61 are new and provide additional means of recovering taxes by magisterial proceedings or from debtors of taxpayers.
This clause is unchanged except for
necessary renumbering.
63
No. 13 of 1940,
8. 51.
48
No. 13 of 1940,
do.
s. 38.
64
No. 13 of 1949,
do.
do.
s. 52.
49
No. 13 of 1940,
do.
s. 39.
65
No. 13 of 1940,
do.
$. 53.
50
No. 13 of 1940,
do.
s. 40.
66
99
No. 18 of 1940,
do.
S. 54.
51
No. 13 of 1940,
do.
s. 41.
67
No. 18 of 1940,
do.
s. 55.
52
No. 13 of 1940,
do.
s. 42.
68
No. 13 of 1940,
do.
s. 56.
55
333
53
No. 13 of 1940,
do.
s. 43.
54
No. 13 of 1940.
do.
s. 44.
No. 13 of 1940,
s. 45.
69
No. 13 of 1940,
do.
s. 57.
70
No. 18 of 1940,
8. 58.
do.
71
71
No. 13 of 1940,
s. 59.
do.
do.
72
No. 13 of 1940,
s. 60.
56
No. 13 of 1940,
s. 46.
The first five sub-sections
changed except for renumbering.
are
un-
necessary
73
No. 13 of 1940.
s. 61.
As amended by Ordinance No. 21 of
1940, s. 2.
This clause is unchanged except for
necessary renumbering.
110