1953-HKRS30-8-43_Part02 — Page 5

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THE INLAND REVENUE ORDINANCE.

(Chapter 112).

THE BOARD Of Inland Revenue (Scizure OF DEFAULTER'S Movable Property) Rules, 1953.

In exercise of the powers conferred by section 8s of the Inland Revenue Ordinance, the Board of Inland Revenue has made the following rules-

1. These rules may be cited as the Board of Inland Revenue Citation, (Seizure of Defaulter's Movable Property) Rules, 1953-

1. In these rules, unless the context otherwise requires— Inter

prelation. **certificate" means a certificate of tax in default issued by the Commissioner under section 74(3)(a) of the Ordinance; "'collector" means a collector appointed by the Commissioner

under and for the purposes of section 74 of the Ordinance;

"Commissioner" has the meaning attributed to it by section 2 of

the Ordinance;

"defaulter" means the person described in a certificate as having

made default in payment of tax.

seizure.

3. On receipt of a certificate issued by the Commissioner Properly a collector shall, subject to rule 4 of these rules, seize all the liable to movable property within the Colony belonging to or in the apparent possession of the defaulter described therein, or such part of such property as may, in the judgment of the collector. be sufficient to cover the amount of tax in default together with the costs of seizing, keeping and selling the property seized.

4. A collector shall not seizes –

Property

not liable

(2) things in actual use in the hands of any person at the to seizure.

time of seizure ;

(b) tools and implements not in use, where there is other movable property sufficient to cover the tax in default together with the cost of seizing, keeping and selling the property seized;