(14 of 1952),
Persors
answerable for doing all acts, etc. required to be done.
(Cap. 112.
2
"register" means the register of businesses kept by the Commissioner:
"valid business registration certificate" means a certificate which is issued by the Commissioner under section 6 or had been issued under the Business Regulation Ordinance. 1952, or any duplicate certificate, and which bears a date of commencement which falls within the period of twelve months immediately preceding.
(2) The duties imposed on and the powers granted to the Com- missioner under this Ordinance may be carried out and exercised by any officer of the laland Revenue Department authorized by the Commissioner either generally or particularly and subject to his instructions.
3. (0) The expression in this Ordinance "person carrying on business" means—
(a) in the case of a single person or corporate body, such person
or corporate body:
(b) in the case of a business carried oo by a partnership. all
partners; and
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(c) in the case of a business carried on by any other body of
persons, the principal officers of such body:
Provided that no person who, for the purposes of section 8 of the Inland Revenue Ordinance, is deemed to have an office or employment 1956 Reprint) of profit shall by reason solely thereof be deemed to be carrying on
business for the purposes of this Ordinance,
(2) (a) Any act or thing required by or under this Ordinance 10-
be done by any person carrying on business shall, if such person is an incapacitated person or is absent, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such absent person, as the case may be.
(5) For the purposes of this subsection a person shall be deemed to be absent where, the Commissioner having posted a regis tered letter to such person's place of business, he fails to attendi during ordinary office hours the place specified therein within seven days of the posting of such letter.
(3) Where the person carrying on business who is required under, this Ordinance to do any act or thing is a company, the secretary.j manager, or any director of such company shall be answerable for the doing of such act or thing.
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(4) Where the Commissioner serves notice on any person to the effect that he will be deemed to be a person carrying on business, he shall be so deemed unless within one month from the date of service of such notice be proves to the satisfaction of the Commissioner that he is not carrying on business:
Provided that where such person fails to satisfy the Commissioner within such period of one month he may appeal in the manner provided by section 17 within a further period of fourteen days immediately following.
(5) For the purposes of this section-
"agent" in relation to an absent person includes-
(a) the agent, attorney, factor, receiver, or manager in the Colony
of such person; and
(5) any person in the Colony through whom such person is in receipt of any profits or income arising in or derived from the business;
"incapacitated person" means any minor, lunatic, idiot, or person of
unsound mind;
"trustee" includes any trustee. guardian, curator, manager or other person having the direction, control, or management of any property on behalf of any person, but does not include an executor.
4. (1) Except in the performance of his duties under the Inland Official Revenue Ordinance or under this Ordinance, every officer of the Inland Recrecy, Revenue Department shall preserve and aid in preserving secrecy with
1956 Reprint) regard to all matters relating to the affairs of any person that may come to his knowledge in the performance of his duties under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or bis executor or the authorized representative of such person or such executor, nor suffer or permit any person to have access to any records in the possession. custody or control of the Commissioner.
(2) Every officer of the Inland Revenue Department shall, before acting under this Ordinance, take and subscribe before a Justice of the Peace an oath or affirmation of secrecy in the prescribed form.
(3) Except as may be necessary for the purpose of carrying into effect the provisions of the Inland Revenue Ordinance or of this Ordinance, no officer of the Inland Revenue Department shall be required to divulge or communicate to any court any matter or thing