1947-HKRS28-8-14_Part02 — Page 7

Offence by corporations

Herpanaihi- lity for sta of partners, agata, And

Power of employer to wxempt himmelt on apnviction of actual offender.

11. Where a person convicted of an offence against this Ordinance is a body corporate, the chairman and every director and every officer of such body corporate at the time such offence was committed shall be guilty of that offence, unless he proves that the act or omission constituting the offence took place without his knowledge or consent,

12. (1) Any person who would have been liable under this Ordinance to any pecuniary penalty for anything done or omitted if such thing had been done or omitted by him personally shall be liable to the same penalty if such thing has been done or omitted by his partner, agent, or servant, acting in the capacity of partner, agent or servant.

(3) Where any employer is charged with an offence against this Ordinance, he shall be entitled to have any other person whom he charges as the actual offender brought before The Court and if, after the commission of the offence has been proved, the employer proves to the satisfaction of the court-

(a) that he has used due diligence to enforce the

execution of this Ordinance, and

(b) that the said other person had committed the offence in question without his knowledge, consent, or counivance, that other person shall be convicted of such offence and the employer shall be exempt from any penalty. The person so convicted shall, in the discretion of the court, be also liable to pay any costa incidental to the proceedings.

Passed the Legislative Council of Hong Kong, this 24th day of April, 1947.

Deputy Clerk of Councils.

HONG KONG.

No. 20 of 1947.

I assent.

bante Tong.

GOVETROT

2nd May, 1947.

An Ordinance to impose a Tax on Earnings and Profits.

[2nd May, 1947.]

Be it enacted by the Governor of Hong Kong with the advice and consent of the Legislative Council thereof, as follows:-

CHAPTER I.

1. This Ordinance may be cited as the Inland Revenue short titl Ordinance, 1947.

2. In this Ordinance, unless the context otherwise Interpreta. requires-

"active partner", in relation to a partnership, mesue a partner who takes an active part in the control, management. or conduct of the trade or business of such partnership;

"agent", in relation to a non-resident person or to a partnership in which any partner is a non-resident person, includes-

(a) the agent, attorney, factor, receiver, or manager in the Colony of such person or partnership, and

(b) any person in the Colony through whom such person or partnership is in receipt of any profits or income arising in or derived from the Colony;

'Assessor" means an Assessor appointed under this Ordinance;

"Assistant Commissioner' means an Assistant Commis- sioner of Inland Revenue appointed under this Ordinance:

"authorized representative" mears 8.11 individual authorized in writing by any person to act on his beball for the purposes of this Ordinance who is

(a) in any case-

(i) an accountant approved by the Commissioner, (ii) a solicitor, or counsel instructed by a solicitor, (iii) an employee regularly employed by the person

concerned, or

(iv) any other person approved by the Commis-

sioner:

pien.