No. 20
INLAND REVENUE.
152
[A.D. 1947
Prosecutions to be with
the sanction of the Commis- sioner.
85. No prosecution in respect of an offence under section 81 or section 83 may be commenced except at the instance of or with the sanction of the Commissioner.
Power to
CHAPTER XV.
General.
86. (1) The Board of Inland Revenue may from time make rules. to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determina- tion of any class of income.
Board of
Inland
Revenue to prescribe
forms.
Incidence
of taxes
Ordinance.
(2) Without prejudice to the generality of the foregoing power such rules may----
(a) prescribe the procedure to be followed on applica-
tion 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 Inland Revenue shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.
87. The Board of Inland Revenue may prescribe any forms which may be necessary for carrying this Ordinance into effect.
88. Taxes under this Ordinance shall, subject to the under this provisions of this Ordinance and notwithstanding anything contained in any other written law or in any convention grant or agreement be charged at the rates specified for the year of assessment commencing on the first day of April, 1947, and for each subsequent year of assessment until the rates specified are amended by a subsequent Ordinance.