45
be a debt due from the owner and recoverable as such from any
Where such payment is made by
rent or other moneys due to him.
any person other than the owner of the land and buildings then the
amount so paid by way of Property Tax shall be a debt due
the person assessed under section 5.
8.
A proportionate refund of property tax may be made whenever
any land and/or buildings is proved to the satisfaction of the
Commissioner to have been unoccupied during one or more
entire months of any year of assessment.
Chapter III
Salaries Tax
9.
Salaries tax shall be charged at the rates provided for
in section, and subject to the allowances hereinafter provided
on all income arising in or derived from the Colony in respect
メ
of
(a) any office or employment of profit; and
(b) any pension or annuity payable in respect of any such
office or employment:
Provided that the following shall be exempt
(1) The official emoluments received By the officer
administering the Government.
(ii) the official emoluments of consuls, vice-consuls and
persons employed on the staff of any consulate, who are subjects
or citizens of the State which they represent;
(iii) any sum received by way of commutation of pension or
annuity or any sɩm other than a pension withdraw from a
provident fund: Provided that this exmption shall not extend
to any sim withdraw from a provident fund to the extent to which
it representa contribătions which have been allowed as
deductions from income under the provisions of section 43(1)(a).
(iv) any income exempted by order of the Governor in
Council under section
10.
(1) Income from any office or employment includes
(1) any wages, salary, leave pay, fes, pension,
commission, bonus, gratuity, or perquisite, whether derived
/from