44
payment of tax under this Ordinance.
(5) Notwithstanding anything contained in this section,
the Commissioner may permit the Auditor or any officer of the
Department of the Auditor duly authorised by him in that
behalf to have such access to any records or documents as
may be necessary for the performance of his official duties.
The Auditor or any other authorised by him under this sub-
section shall be deemed to be a person employed in carrying
out the provisions of this Ordinance for the purpose of sub-
section (2).
5. For the purpose of charging Tax under this Ordinance
the standard rate for the year of assessment 1947/48 shall
be
Chapter II
Property Tax.
6.
per cent.
Property tax shall be charged on and borne by the owner
of any land and/or buildings wherever situate in the Colony
standard rate on the rateable value of such land
and/or buildings as assessed for rating purposes under the
Rating Ordinance, 1901; less an allowance for repairs of
per cent of the said rateable valum; Provided that
where no assessment has been made under that Ordinance,
rateable value shall be determined by the Assessor: and
provided also that in the case of the New Territories other
than New Kowloon the rateable value for the purpose of property
tax shall be taken at one-fourteenth of the value of the
buildings as assessed under that Ordinance:
Provided further
that where the omer of the land is not the owner of the
buildings thereon a separate assessment shall be made for the
land and for the buildings.
7.
Property tax shall be payable in the first place by the
person, whether owner, agent or occupier, who pays the assessed
rates in respect of the land and/or buildings taxed.
such payment is made by any person other than the owner of the
#here
property then the amount so paid by way of property tax shall