Standard rate
Imposition
of "Property Tax
Ordinance
No. 6 of 1901
any person other than the person to whom such matter relates or his authorized representative, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
(2) Every person appointed under or employed in carrying out the provisions of this Ordinance, shall before acting under this Ordinance take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form.
(3) No person appointed under or employed in carry- ing out the provisions of this Ordinance shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Ordinance, except as may be necessary for the purpose of carrying into effect the provisions of this Ordinance.
(4) Notwithstanding anything contained in this section, the Commissioner or any officer of the Inland Revenue Department authorized by the Commissioner in that behalf may communicate. any matter which comes to his knowledge, including a copy of any return, accounts or other document submitted to him in connection with this Ordinance—
(a) to the Assessor appointed under Section 3 of the Rating Ordinance 1901, to the Collector of Stamp Revenue, or to the Estate Duty Commissioner, or
(b) to the Income Tax Authority of any part of His Majesty's dominions or of any place under His Majesty's protection or suzerainty to such an extent as the Commissioner may deem necessary to enable the correct relief to be given from income tax in that part or place in respect of the 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 authorized 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 officer authorized by him under this subsection shall be deemed to be a person employed in carrying out the provisions of this Ordinance for the purpose of subsection (2).
5. For the purpose of charging Tax under this Ordinance the standard rate for the year of assessment 1947/48 shall be ten per cent.
CHAPTER II. Property Tax.
6. Property tax shall be charged on and borne by the owner of any land and/or buildings wherever situate in the Colony at the 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 and outgoings of 20 per cent of the said rateable value:
Provided that
(i) For the year of assessment 1947/48 and any subse- quent year of assessment on the first day of which rents are restricted by reference to rents recoverable on or before 25th December, 1941 under the provi- sions of Proclamation No. 15 (Landlord and Tenant) of 1945 or any proclamation or ordinance in amend- ment or replacement thereof, Property Tax shall be charged at one-half the standard rate;