Information
to Le
furnished by officials and employsca.
Occupiers
to Forniali
returna
of reat
payable.
Why may and for in-
capacitated
or non- remidact
perboa
Procedent
partner
to act on behalf of a
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(7) Any person discontinuing a business, profession or employment or the ownership of property shall give to the Commissioner notice of such discontinuance within fifteen days thereof.
any
28-(1) The Commissioner may give notice in writing to officer in the employment of the Government or of any public body requiring him within a reasonable time stated in such notice to furnish any particulare which he may require for the purposes of this Ordinance which may be in the possession of such officer:
Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any express statutory obligation to observe secrecy.
(2) Every person who is an employer shall, when required to do so by notice in writing given by an Examiner, furnish within a reasonable time stated in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of-
(a) all persons employed by him in receipt of remunera- tion in excess of a minimum figure to be fixed by the Examiner; and
(b) any other person employed by him named by the Examiner.
(3) Any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company.
29. An Examiner may give notice in writing to any person who is the oocupier of any land and improvements thereon requiring him within a reasonable time stated in such notice to furnish a return containing
(a) the name and address of the owner of such land and improvements; and
(6) a true and correct statement of the rent payable and any other consideration passing therefor.
30. An act or thing required by or under this Ordinance to be done by any person shall, if such person is an in- capacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.
81-(1) Wherever two or more persons in partnership act in the capacity of trustees or executors, or as agents, or are employers, or are persons in receipt of profits or act in partnership any other capacity whatever, either on behalf of themselves or of any other person, the precedent partner of such part- nership shall be answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity:
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Provided that any person to whom a notice has been given under the provisions of this Ordinance as precedent partner of a partnership shall be deemed to be the precedent partner thereof unless he proves that he is not a partner in such partnership, or that some other person resident in the Colony is the precedent partner thereof.
(2) Where two or more persons who are not in partner- ship set jointly in any capacity mentioned in sub-section (1), they shall be jointly and severally answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity.
on behalf of
32. The secretary, manager, or other principal officer of Principal every company or body of persons corporate or unincorporate or toot shall be answerable for doing all such acts, matters, or things company as are required to be done under the provisions of this Ordin suce by such company or body of persons:
Provided that any person to whom a notice has been given under the provisions of this Ordinance on behalf of a company or body of persons shall be deemed to be the prin- sipal officer thereof unless he proves that he has no connexion with the company or body of persons, or that some other person resident in the Colony is the principal officer thereof.
erbody of
PGO.
and warring
88-(1) Every notice to be given by the Commissioner, Signatura an Assistant Commissioner, or an Examiner under this Ordin- notices. ance shall bear the name of the Commissioner or Assistant Commissioner or Examiner, as the case may be, and every such notice shall be valid if the name of the Commissioner, Assistant Commissioner, or Examiner is duly printed or signed thereon.
(2) Every notice given by virtue of this Ordinance may be served on a person either personally or by being delivered at, or sent by post to, his last known place of abode or any place at which he is, or was during the year to which the notice relates, carrying on business:
Provided that a notice of assessment under section 38 shall be served personally or by being sent by registered post to any such place as aforesaid.
(3) Any notice sent by post shall be deemed to have been served on the day succeeding the day on which it would have been received in the ordinary course by post.
(4) In proving service by post it shall be sufficient to prove that the letter containing the notice was duly addressed and posted.
(6) Every name printed or signed on any notice or signed on any certificate given or issued for the purposes of this Ordinance which purports to be the name of the person authorized to give or issue the same shall be judicially noticed.