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5
Imposition
of Property TBX.
Ordinance No, & of 1801.
person other thum the person to whonu such mailer relates or his authorized representative, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
(2) Every person appointed under or employed in carry. ing out the provisions of this Ordinance, shall before acting under this Ordinance take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form.
(8) No person appointed under or employed in carrying out the provisions of this Ordinance shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties under this Ordinance, except as may be necessary for the purpose of carrying into effect the provisions of this Ortin-
ance.
(4) Notwithstanding anything contained in this section, the Commissioner or any officer of the War Taxation Depart- ment authorized by the Commissioner in that behalf may communicate any matter which comes to his knowledge, including a copy of any return, accounts or other document submitted to him in connexion with this Ordinance,-
(a) to the Assessor, to the Collector of Stamp Revenue, or to the Estate Duty Commissioner, or
(b) to the Income Tax Authority of any part of His Majesty's dominions or of any place under His Majesty's protection or suzerainty to such an extent as the Commig- sioner may deem necessary to enable the correct relief to be given from income tax in that part or place in respect of the payment of tax under this Ordinance.
(5) Notwithstanding anything contained in this section, the Commissioner may permit the Auditor or any officer of the Department of the Auditor duly authorized by bim in that behalf to have such access to any records or documents as may be necessary for the performance of his official duties. The Auditor or any other authorized by him under this sub- section shall be deemed to be a person employed in carrying out the provisions of thua Ordinance for the purpose of sub- section (2).
CHAPTER II.
PROPERTY TAX.
5. Property tax shall be charged on and borne by the owner of any land and/or buildings wherever situate in the Colony at the rate of five per cent. per annum on the rateable value of such land and/or buildings as assessed for rating purposes under the Rating Ordinance, 1001: Provided that where no assessment has been made under that Ordinance, the rateable value shall be determined by the Assessor: and provided also that in the case of the New Territories other than New Kowloon the rateable value for the purpose of property tax shall be taken at one-fourteenth of the value of the buildings as assessed under that Ordinance: Provided further that where the owner of the land is not the owner of the buildings thereon a separate assessment shall be made for the land and for the buildings.
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Tax by
6. Property tax shall be payable in the first place by the Property person, whether owner, agent or occupier, who pays the who asacssed rates in respect of the land and/or buildings taxed. payable. 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 recover- able 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 debi due from the person ussessed under section 5.
unscrupied
7. A proportionate refund of property tax may be made Refund in whenever any land and/or buildings is proved to the satis- faction of the Commissioner to have been unoccupied during property. one or more entire months of any year of assezement.
CHAPTER III,
SALARIES TAX.
of Salarios
8. Salaries tax shall be charged at the rates provided for imposition in section 12 and subject to the allowances provided for in section 11 on all income received from→→→
(a) any office or employment of profit held or exercised within the Colony; and
(b) any pension or ammuity payable in respect of any such office or employment:
Provided that the following shall be exempt-
(i) the official emoluments of the Governor;
(i) the official emoluments of consuls, vice-consuls and persona employed on the staff of any consulate, who are subjects or citizens of the States which they represent;
(ii) the income of any individual whose total income from the sources referred to in this Section docs not exceed four thousand eight hundred dollars;
(iv) any income which is liable to Income Tax in the United Kingdom or in any other part of the British Empire.
9.-(1) Income from any office or employment in cludes
(1) any wages, salary, leave pay, fec, pension, commia- sion, bonus, gratuity, or perquisite, whether derived from the employer or others, except the value of any holiday warrant, passage, or other form of free conveyance granted by an employer to an employee, or any allowance for the purchase of any such conveyance in so far as it is expended for such purpose;
(ii) the rental value of any place of residence provided rent-free by the employer;
(iii) where a place of residence is provided by an employer at a rent less than the rental value, the excess of the rental value over such rent.
(2) The rental value of any place of residence shall be the rateable value arrived at in accordance with section 5: Provided that for the purposes of sub-section 1 (ii) and (iii), any excess of rental value over one-sixth of the income described in sub-section (1) (1) shall be disregarded.
Definition of income from kumployment.
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