1941-HKRS28-8-2_Part02 — Page 2

Tax to be

payable

withstanding

any proceed nga for penalties,

etc.

Provocationa

to be with

the actio

of the Com.

missioner.

Power to

make

les

32

(d) signs any statement or return furnished under this Ordinance without reasonable grounds for believing the same to be true; or

(e) gives any false answer whether verbally or in writing to any question or request for information asked or made in accordance with the provisions of this Ordinance; or

(prepares or maintains or authorizes the preparation or maintenance of any false books of account or other records or falsifies or authorizes the falsification of any books of account or records; or

(9) makes use of any fraud, art, or contrivance, what- soever or authorizes the use of any such fraud, art, or con- trivance,

shall be guilty of a misdemeanor and shall be liable («) on summary conviction to a fine not exceeding five hundred dollars and treble the amount of tax for which he is liable under this Ordinance for the year of assessment in respect of or during which the offence was committed, and to imprison- ment for any term not exceeding six months and (b) if convicted on indictment to fine not exceeding five thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.

(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.

68. The institution of proceedings for, or the imposition of, a penalty, fine, or term of imprisonment under this Chapter shall not relieve any person from liability to assess- ment, or payment of any tax for which he is or may be liable.

89. No prosecution in respect of an offence under section 65 or section 67 may be commenced except at the instance

of or with the sanction of the Commissioner.

CHAPTER XIL

GENERAL.

70.-(1) The Board of War Taxation may from time to time make rules generally for carrying out the provisions

of this Ordinance and for the ascertainment and determination of any class of income.

(2) Without prejudice to the generality of the foregoing power such rules may---

(a) prescribe the procedure to be followed on application

for refunde and relief;

(b) provide for any matter which by this Ordinance is to

be or may be prescribed.

(3) Such rules may prescribe fues recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.

(4) All such rules made by the Board of War Taxation shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.

•

k

33

War

71. The Board of War Taxation may prescribe any Board d forms which may be necessary for carrying this Ordinance Taxation into effect.

to prescriba Готов

of Laxen

72. Taxes under this Ordinance shall, subject to the Incidency provisions of this Ordinance and notwithstanding anything under this contained in any other written law or in any convention grant Ordinsose. or agreement, be charged at the rates specified in Chapters II, III, IV and V for the year of assessment commencing on the first day of April, 1941, and for each subsequent year of

assessment.

collectable

73. No tax shall be collectable in respect of any year Taxes of assessment qubsequent to the year of assessment in which not to be the war which began on the 3rd September, 1939, is in respect terminated.

of year of

osa suhedt

sok languenta la

Lo terminas

ticu of the Wat.

74. The Governor in Council may by Order exempt any General person, office or institution from payment of the whole or power of any portion of any tax chargeable under this Ordinance. in Council

Gloveturr

to exempt

3840,

75.-(1) Subject to the provisions of Part II of the Repeal of Interpretation Ordinance, 1911 (Ordinance No. 31 of 1911) Ordiamoe as to the effect of repeals, the War Revenue Ordinance, 1940, and 20 of the War Revenne Aimendment Ordinance, '1940, and the War Revenue (No. 2) Amendment Ordinance, 1940, are repealed and replaced by this Ordinance: Frovided that all matters arising in respect of the year of assessment 1940-1941 shall be dealt with in accordance with the provisions of the said Ordinances of 1940,

(2) The Prevention of Eviction Amendment Ordinance, Amendment 1940, is amended by the substitution of the date "1941" for the date **1940" in sections 2, 3 and 4 thereof.

(3) The Prevention of Passing On of War Property Tax Ordinance, 1940, ie amended by the substitution of the date **1941" for the date "1940' in sections 3 and 10 thereof.

of Ordinance No. 14 of 1900, . 2,

3 and 4.

Amendment of Ordinanca

No. 19 of 1990, 1, 3 wod 10.

in War

76. Any difference in the law relating to War Eavenue, Operation between this Ordinance and the Ordinances referred to in of changes section 76 (1) shall be deemed to have come into force on Revenu the 1st day of April, 1941, the commencement of the present law ffected financial year-

Passed the Legislative Council of Hong Kong, this

26th day of June, 1941.

Damianus

Deputy Clerk of Councila.

by this

Ordinance to be newco sportive to

ment of financial

FEST.

i