46
from the employer or others, except the value of any holiday
warrant, passage, or other fom of free conveyance granted by an
employer to an employee, or any allowance for the purchase of any
such conveyance in so far as it is expended for such purpose;
(ii) the rental value of any place of residence provided
rent-free by the employer;
(iii) where a place of residence is provided by an employer
at a rent less than the rental value, the excess of the rental
value over such rent.
(2) The rental value of any place of residence shall be
rateable value arrived at in accordance with section 5:
Provided that for the purposes of sub-section 1 (ii and (111),
any excess of rental value over one-sixth of the income
described in sub-section (1) (1) shall be disregarded.
11.
The income as defined in section 9 of a married
who is not living apart from her husband under the decree of
competent court or a duly executed deed of separation shall,
for the purposes of this Chapter, be deemed to be the income
of her husband and shall be chargeable accordingly; Provided
that such part of the total amount of the tax charged to the
husband as appears to Commissioner to be charged in respect
of the income of the wife may, if necessary, be collected from
the wife, notwithstanding that no assessment has been made upan
her, and the provisions of this Ordinance as to collection and
recovery of tax shall apply accordingly.
12. (1) Save as provided in this section, the assessable
income chargeable to Salaries Tax for any year of assessment
shall be the income of the recipient as defined in Section 9
for the year preceding the year of assessment.
(2) Where a person commences to receive inoome
chargeable to Salaries Tax on a day within a year of assesment,
his assessable income for that year of assessment shall be his
income from such day to the end of the year of assessment.e
(3) Where a person has commenced to receive income
chargeable to Salaries Tax on a day within the year preceding
/the