1954-HKRS28-8-21_Part02 — Page 47

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Amendment

of

section 24.

11. Section 24 of the principal Ordinance is amended by the addition at the end of the following-

"Such valuation shall be effective from the first day of the month following that in which the tenement became liable to an interim valuation, or such later date as the Commissioner may determine."

Repeal and 12. Section 27 of the principal Ordinance is repealed and replacement replaced by the following section-

of

section 27.

Amendment

of

section 28.

Amendment

of

"Payment of rates.

27. The rates shall be assessed from the date when the interim valuation became effective or from twelve months before the demand therefor whichever is the later date, and such rates shall be payable during the nionth fallowing the issue of such demand and there- after in accordance with section 31.”

13. Section 38 of the principal Ordinance is amended by the deletion from the fourth and fifth lines of subsection (1) of the words "Supreme Court in its summary jurisdiction" and the substitution therefor of the following-

**District Court".

14. Section 29 of the principal Ordinance is amended by Section 29. being renumbered as subsection (1) of section 29 and by the

addition of the following new subsection-

Amendment

of

section 35.

''(2) In the case of tenements situate in the New Territories (outside New Kowloon) the percentages set oul in subsection (1) shall be varied as follows——

(u) for seventeen per cent substitute eleven per cent;

(b) for sixteen per cent substitute ten per ceul;

(4) for lifteen per cent substitute nine per cent.'

16. Section 35 of the principal Ordinance is amended-

(a) by the deletion from the second line of paragraph (4) of the words "Accountant General" and the substitution therefor of the following-

"Commissioner";

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(b) by the deletion from the third and fourth lines of paragraph (4) of the words 'Accountant General" and the substitution therefor of the following-

“Commissioner".

16. Section 40 of the principal Ordinance is amended- Amendment

of

(a) by the deletion of subsection (2) and the substitution section 40.

therefor of the following-

(2) The following tenements shall not be rateable-

(a) agricultural land;

(b) tenements not occupied in any way for gain

or pecuniary profit being-

(1) places of public worship, or

(ii) owned or occupied by the Government of Hong Kong or of any part of the Commonwealth.";

(b) by the deletion of subsection (4) and the substitution

therefor of the following-

"(4) (a) The Governor in Council may in his discretion authorize the total or partial exemption from assessment of any tenement.

(b) Any application for exemption under para- graph (a) shall be made within twenty-eight days of the receipt of the requisition in the prescribed form as provided by section 4 or 24 as the case may be.";

(c) by the deletion of subsection (5).

17. Section 44 of the principal Ordinance is amended-

Amendment

of

(a) by the addition after the word "Commissioner' in the section 44.

second lines of subsections (3) and (4) of the words-

"or any person authorized by him";

(b) by the deletion from the fourth and fifth lines of sub- section (8) of the words "section 3 or of subsection (5) of section 40,* and the substitution therefor of the following-

**

"any section";