Amendment of section $4.
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worth to or for the benefit of the individual for a period of one month from the date on which he gave the notice.".
30. Section 54 of the principal Ordinance is amended--- (a)
(Cap. 111)
(b)
Amendment of section 18.
31.
(a)
Amendment of section 39.
Amendment of Part XL.
Amendment of section 64.
in paragraph (b) of the proviso by deleting "two years from such date of death; and" and substituting the following-
"one year from such date of death, or one year from the date of filing any affidavit required under the Estate Duty Ordinance, whichever is the later."; and by deleting paragraph (c) of the proviso.
Section 58 of the principal Ordinance is amended- by deleting subsection (1) and substituting the following-
"(1) Every notice to be given by the Commis- sioner, an assistant commissioner, an assessor or an inspector under this Ordinance shall bear the name of the Commissioner, assistant commissioner, asses- sor or inspector, as the case may be, and every such notice shall be valid if the name of the Commis- sioner, assistant commissioner, assessor or inspector is duly printed or signed thereon,”; and
(b) in subsection (2), by inserting after "last known" the
following-
"postal address.".
32. Section 59 of the principal Ordinance is amended by inserting after subsection (1) the following new subsection-
"(LA) Notwithstanding subsection (1), where an assessor is of the opinion that an election by an individual under sec- tion 41 for personal assessment on his total income would result in a refund becoming due of the whole of the amount which he might lawfully be assessed for property tax if such amount were paid, the assessor shall not be obliged to proceed to make an assessment in respect of that tax.".
33. Part XI is amended by deleting the beading thereto and substituting the following-
"OBJECTIONS AND APPEALS,”.
34. Section 64 of the principal Ordinance is amended in sub- section (5) by deleting "paragraph (a) of section 3 of the Com- missioners Powers Ordinance" and substituting the following-
"paragraphs (d), (e), (f) and (g) of section 4 of the Commis- sions of Inquiry Ordinance 1968".
15
35. Section 68 of the principal Ordinance is amended in sub.. section (10) by deleting "paragraph (a) of section 3 of the Commis- sioners Powers Ordinance" and substituting the following-
"paragraphs (d), (e), (f) and (g) of section 4 of the Commis- sions of Inquiry Ordinance 1968".
36. Section 76 of the principal Ordinance is amended by deleting subsection (1) and substituting the following
"(1) Where tax payable by a person is in default, or a person charged to tax has quitted the Colony or in the opinion of the Commissioner is likely to quit the Colony without pay- ing all the tax charged to him, and it appears to the Com- missioner to be probable that any other person (hereinafter in this subsection referred to as "the third party")—–—–—
(a) owes or is about to pay money to such person there- inafter in this subsection referred to as "the tax- payer"); or
(6) bolds money for or on account of the taxpayer; or (c) holds money on account of some other person for
payment to the taxpayer; or
(d) has authority from some other person to pay money
to the taxpayer,
the Commissioner may give the third party notice in writing (a copy of which shall be sent by post to the taxpayer) re- quiring him to pay such moneys not exceeding the amount of tax in default or charged, as the case may be, to the officer named in the notice. The notice shall apply to all such moneys which are in the third party's hands or due from him or about to be paid by him at the date of receipt of such notice or which come into his hands or become due from him or about to be paid by him at any time within a period of thirty days thereafter.”.
37. Section 80 of the principal Ordinance is amended in sub- section (1)-
(a) in paragraph (a), by inserting after "section 51" the
following-
H
I
subsection (1) of section 51A"; and
(6) in paragraph (c) by deleting "subsection (4), (5) or (6)
of section 52" and substituting the following-
"subsection (1) of section 5IC, subsection (4), (5), (6) or (7) of section $2".
Amendment of section 68.
Amendment of section 76.
Amendment of Bection 80,