7
Information to be
furnished.
Exemption from pay. ments of fees
for small businesses.
Schedule, item 2.
Schedule, item 3.
8. (1) Where there occurs any change in the particulars of a business as set out in the form of application for registration (whether such form was submitted under this Ordinance or under the Business Regulation Ordinance, 1952), any person carrying on such business shall within one month of such change notify the Commissioner in writing thereof.
(2) Where a business ceases to be carried on, any person who was carrying on such business shall, within one month of the cessation. notify the Commissioner in writing thereof.
(3) Where a business ceases and is thereafter recommenced, every person carrying on such business shall within one month of such re- commencement notify the Commissioner in writing thereof.
(4) To obtain full information for the purposes of this Ordinance the Commissioner may give notice in writing to any person, appearing to him to be a person able to furnish information, requiring him-
(a) to supply such particulars as the Commissioner may deem
necessary; or
(5) to attend at a time and place to be named by the Commissioner for the purpose of being examined respecting such information.
9. (I) Upon application being made to the Commissioner in the manner prescribed he shall exempt from the payment of the prescribed fee any person carrying on a business which is shown to his satisfaction- (a) in the case of any business except a new business or any business whose profits are derived primarily from the sale of services to have total sales not exceeding an average of the sum specified in item 2 in the Schedule; or
(b) in the case of any business whose profits are derived primarily from the sale of services except a new business, to have total sales or receipts not exceeding an average of the sum specified in item 3 of the Schedule; or
(c) in the case of a new business is unlikely to have total sales or receipts, as the case may be, exceeding the averages referred to in paragraphs (a) or (b) respectively.
The average in each case shall be based on the sales or receipts for the period of six months immediately preceding the making of the application or on such other information as the Commissioner may see fit to accept.
(2) An application under this section shall be made not later than- (2) one month before the date of expiry of a current business
registration certificate; or
(b) in the case of a new business one month after application for
the registration of such business under section 5; or
(c) in any other case three months after the coming into operation
of this Ordinance:
Provided that the Commissioner may extend such period if he sees fit.
(3) Where an exemption is granted under subsection (1) the Commissioner shall issue a business registration certificate endorsed to that effect, and such exemption shall apply to the period of twelve months immediately following the date of commencement endorsed thereon or to such further period or periods not exceeding three years as the Commissioner may direct.
(4) The fiability to pay the prescribed fee shall not be affected by the making of any application under subsection (1) unless the Commissioner shall otherwise direct, and where an exemption is granted after the fee has been paid such fee shall be refunded.
(5) Where an exemption is not granted the Commissioner shall so notify the person making the application therefor, and such person may appeal in the manner provided by section 17 within a period of fourteen days from the date of such notification.
10. (1) Where two or more businesses are carried on by the Businessca satte person or persons the following provisions shall have effect--
carried on by samo
(a) an application to register any such businesses under section 5 persons.
shall include all such businesses;
(b) only one fee shall be required to be paid under section 7 in
respect of all such businesses;
(e) no such business shall be entitled to exemption from pay-
ment of fees under section 9,
(2) For the purposes of this section two or more businesses shall be deemed to be carried on by the same persons only where all such persons carrying on each of such businesses are identical and no other person carries on any of them,
of lees.
11, (I) Where any prescribed fee has not been paid within the Penalty for time specified for its payment under section 7 the Commissioner may non-payment by notice in writing to any person liable therefor order that the sum specified in item 4 in the Schedule be added to the fee and recovered Schedule, therewith.
(2) If the prescribed fee together with any sum ordered to be added thereto under subsection (1) is not paid within one month of the giving of notice the Commissioner may in the same manner order
item 4.