1956-HKRS28-8-23_Part03 — Page 16

24

Addition of 52. The principal Ordinance is amended by the addition

after section 70 of the following new section--

new section 70A.

Amendment

of section 71.

Repeal of Bections 73 and 74.

"Power of assessor to correct errors in 27 15:44S- ment.

70A. Notwithstanding the provisions of section 70, if within six years of the end of a year of assess- ment or within six months after the date on which the relative notice of assessment was served, whichever is the later, it is established to the satisfaction of an assessor that the tax charged for that year of assess- ment is excessive by reason of an error or omission in any return of Statement submitted in respect thereof or in the calculation of the amount of the assessable income or profits assessed thereby or in the amount of tax charged thereby the assessor shall correct such

assessment :

Provided that the provisions of this section shall not apply if the notice of assessment by which the excessive tax is charged is dated prior to the 1st day of April, 1955-"'.

68. Section 71 of the principal Ordinance is amended- (a) by the deletion of subsection (1) and the substitution

therefor of the following-

"(1) Tax charged under the provisions of this Ordinance shall be paid in the manner directed in the notice of assessment on or before a date specified in such notice. Any tax not so paid shall be deemed to be in default, and the person by whom such tax is payable, or where any tax is payable by more than one person or by a partnership then each of such persons or each partner in the partnership, shall be deemed to be a defaulter for the purposes of this Ordinance.

(b) by the deletion from subsection (3) of the word "be"; (c) by the insertion in subsection (4) of a comma after the

word "Commissioner" where it first appears;

(d) by the deletion from subsection (6) of the words "salaries

and annuities",

54. Sections 73 and 74 of the principal Ordinance are hereby repealed.

25

55. Section 75 of the principal Ordinance is repealed and Repeal and replaced by the following section--

Tax re- coverable

22 0. civil debt through the District Court.

(Cap. 87).

75. (1) Tax due and payable under this Ordin- ance shall be recoverable as a civil debt due to the Crown.

(2) Whenever any person makes default in pay. ment of tax the Commissioner may recover the same by action in the District Court notwithstanding that the amount is in excess of the sum of five thousand dollars.

(3) In proceedings under this section for the recovery of lax the production of a certificate signed by the Commissioner stating the name and last known postal address of the defaulter and particulars of the tax due by him shall be sufficient evidence of the amount so due and sufficient authority for a District Court to give judgment for the said amount.

(4) In proceedings under this section for the recovery of tax the court shall not entertain any plea that the tax is excessive, incorrect or under appcal.

(5) In any proceedings in the District Court under this section, the Commissioner may appear in person or may be represented either by a legal officer within the meaning of the Legal Officers Ordinance or by any other person authorized by him in writing.".

replace- ment of section 75.

56. Section 76 of the principal Ordinance is repealed and Repeal and replaced by the following section-

**Recovery of tax from a debtor of the tax- payer.

78. (1) Where either tax payable by a person is in default, or a person charged to tax has quitted the Colony without paying all tax charged upon him, and it appears to the Commissioner to be probable that any person-

(4) owes or is about to pay money to such defaulter or to such person who has quitted the Colony; or

(b) holds money for or on account of such defaulter or such person who has quitted the Colony; or

replace- ment of section 78.