1953-HKRS30-8-43_Part02 — Page 6

Impound- ing of property seized.

Inventory appraiao- ment and notice to defaulter on seizure.

Filing of inventory, etc., with Commia- sioner,

Release by collector

of property seisad,

Applies- Lion to Commis sioner to release property seized.

(c) the defaulter's necessary wearing apparel;

(d) goods in the custody of the law;

(e) goods proved to the satisfaction of the collector not to

belong to the defaulter.

5. A collector may impound or otherwise secure The property seized or may remove same.

8. (1) A collector shall make an inventory and appraise- ment of all property seized by him under these rules and shall serve a copy of such inventory and appraisement, together with a notice in writing, on the defaulter. The notice in writing shall set forth the details and amount of the tax in default and the date on which the property seized will be sold if payment of the amount in default and costs are not paid previously,

(2) The documents required to be served on a defaulter by this rule may be served either personally, or by being delivered at, or sent by post to, his last known place of abode, business or employment.

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A collector shall, as soon as may be, file with the Com- missioner copies of the said inventory, appraisement and notice to the defaulter.

$. (1) Where in the opinion of a collector the appraised saleable value of the property seized exceeds the amount of tax in default, together with the costs and charges, he may in his discretion release to the defaulter any part of the said property no longer required to be held or sold.

(2) Where tax in default, together with the costs and charges, is paid within the period of five days prescribed by paragrapli (b) of subsection (2) of section 74 of the Ordinance the collector shall forthwith release to the defaulter the property so seized.

9. (1) A defoulter alleging that property not liable to seizure or not belonging to him has been seized from him under these rules, or any other person alleging himself to be the owner of any property seized under these rules, may, at any time within five days from such seizure, on giving twenty-four hours notice to the Commissioner and to the collector of his intention so to do, apply to the Commissioner to release such property.

(2) An application under this rule shall set out the facts on which it is founded, and such facts shall be verified by affidavit.

(3) The Commissioner shall consider all applications pro- perly made under this rule and he shall decide whether to release or not to release some or all of the property the subject matter of the application.

(4) The Commissioner shall transmit his decision to the applicant by a notice in writing with a copy to the collector who shall thereupon, subject to rule 10, proceed in accordance with such decision.

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Commis-

10. If the Commissioner decides not to release property the Disposal of subject matter of an application under rule 9, the collector shall property hold such property for a further period of seven days from the released by date of the notice to the applicant transmitting the Commissioner's sloner, decision, at the costs and charges of the defaulter. If the tax in default, together with all costs and charges, remains unpaid at the end of such further period of seven days, and no application in respect of such property has been made to the District Court under rule 11, the collector shall cause such property to be sold in accordance with section 74(3)(b) of the Ordinance.

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11. (c) If the Commissioner decides not to release property Applica the subject matter of an application under rule 9 the applicant rick may, within seven days from the date of the notice transmitting Court the Commissioner's decision to him and on twenty-four hours Commia- notice to the Commissioner and to the collector, apply to the sioner District Court for an order directing the Commissioner to release release of such property and the District Court may thereupon order the Property release of some or all of such property on such terms as it may think just.

(a) Every such application shall be made by summons in chambers and the provisions of rules of court 18 to 23 inclusive contained in Order XI of the Code of Civil Procedure shall apply to the proceedings mutatis malandis.

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meized,

12. Where an application has been made to the District Disposal Court under rule 11, the collector shall hold the property the the subject of property subject matter of such application pending the decision of the matter of

an applica- Court.

tion to the Court.