5
payable
7. Property tax shall be payable in the first place by By whom the person, whether owner, agent or occupier, who pays the assessed rates in respect of the land and/or buildings taxed. Where such payment is made by any person other than the owner of the property then the amount so paid by way of property tax shall be a debt due from the owner and recoverable as such from any rent or other moneys due to him. Where such payment is made by 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 from the person assessed under section 6.
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 14 and subject to the allowances hereinafter provided on all income arising in, derived from or received in the Colony in respect 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—
(i) 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(iii) any sum received by way of commutation of pension or annuity or any sum other than a pension withdrawn from a provident fund: Provided that this exemption shall not extend to any sum withdrawn from a provident fund to the extent to which it represents contributions which have been allowed as deductions from income under the provisions of section 43(1)(d);
(iv) any income exempted by order of the Governor-in- Council under section 89;
(v) the income of any individual who is not resident or is only temporarily resident in the Colony :
Provided in any case that-
(a) a person who stays in the Colony for a period or a number of periods amounting to more than one hundred and eighty days during a year of assessment shall be liable for that year of assessment, and
(b) a person whose stay in the Colony amounts in the aggregate to more than three hundred days during two consecutive years of assessment shall be liable for each such year of assessment.
Refund in case of unoccupied property
Imposition
t
of Salaries Tax
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