1947-HKRS29-8-14_Part03 — Page 2

Tax to be Payabl

not with.

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(c) makes any false statement in connection with a claim for any deduction от allowance under this Ordinance; or

(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 authorisea the prepara- tiqu or maintenance of any false books of account or other records or falsifies or authorises the falsification of any books of account or records; or

(4) makes use of any fraud, art, or contrivance, whatsoever or authorises the use of any such frand, art, or contrivance,

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

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

procmeti-

inga for

piltres, etc.

Prosecution

to be with

the Bauction

of the

Comi

dioner

Power to

wake roles.

85. No prosecution in respect of an offence under section 81 or section 80 may be commenced except at the instance of or with the sauction of the Commissioner.

CHAPTER XV,

General.

86. (1) The Board of Tuland Revenue may from time

to time make rules generally for carrying out the provisions

of this Ordinance and for the ascertainment and determina- tion 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 applica-

tion for refunds and relief;

(b) provide for any matter which by this Ordinance

is to be or may be prescribed.

43

(3) Such rules may prescribe fines 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 Inland Revenue shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.

Bound of Inland

87. The Board of Inland Revenue may prescribe any forms which may be necessary for carrying this Ordinance Revenge to into effect.

prescribe forma

of taxes

88. Taxes under this Ordinance shall, subject to the Incidence provisions of this Ordinance and notwithstanding anything oder thin contained in any other written law or in any convention grant Ordinance. or agreement be charged at the rates specified for the year of assessment commencing on the first day of April, 1947, and for each subsequent year of assessment until the rates specified are amended by a subsequent Ordinance.

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

90. The War Revenue Ordinance, 1941, is repealed.

Passed the Legislative Council of Hong Kong, this 1st day of May, 1947.

Deputy Clerk of Councils.

power of Ögvernor in Council to exempt.

Repeal of Ordinance

No. 15 of 1941.