1956-HKRS29-8-23_Part03 — Page 18

Repeal of section 78.

Amendment of section 78.

aircraft where tax

is in default.

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his profits from the business of ship-owner or charterer or aircraft owner or charterer and such tax is in default and whether such person has been assessed directly or in the name of some other person, the Commissioner, with the prior approval of the Colonial Secretary, may issue to the Director of Marine, the Director of Civil Aviation or other authority by whom clearance may be granted, a certificate containing the name or names of the said person and the particulars of the tax in default.

(2) On receipt of such certificate the Director of Marine, the Director of Civil Aviation, or other authority, shall be empowered and is hereby required to refuse clearance from any port, aerodrome or airport or place within the Colony to any ship or aircrafı owned wholly or partly or chartered by such person until the said tax has been paid or until security for payment has been given to the satisfaction of the Commissioner.

(3) No civil or criminal proceedings shall be instituted or maintained against the Crown, the Colonial Secretary, the Commissioner, the Director of Marine, the Director of Civil Aviation or other authority, in respect of a refusal of clearance under this section, nor shall the fact that a ship or aircraft is detained under this section affect the liability of the owner, charterer or agent to harbour, airport or other dues and charges for the period of detention.

AT

69. Section 78 of the principal Ordinance is hereby repealed.

60. Section 79 of the principal Ordinance is amended-

(a) by the deletion from subsection (1) of the words "three years of the end of a year of assessment" and the substitution therefor of the following-

"six years of the end of a year of assessinent or within six months after the date on which the relevant notice of assessment was served, whichever is the later.";

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(b) by the deletion of subsection (2) and the substitution

therefor of the following-

"(z) An executor, trustee or receiver shall have the same right to make a claim under the provisions of subsection (1) as the person whom he represents would have bad if such person had not been prevented from making such claim by his death, incapacity, bankruptcy or liquidation and shall be entitled to have refunded to him for the benefit of such person or such person's estate any tax paid in excess within the meaning of subsection (1).";

(c) by the addition after subsection (a) of the following new

subsection

"'(3) Where a non-resident person has been assessed in the name of his agent under the provisions of section 204 and the tax so assessed has been paid by such agent, the agent or such non-resident person, but not both, may make a claim under subsection (1) for a refund of tax overpaid. In the event of a refund being made to the agent his receipt shall be a valid discharge in respect of the amount of overpaid tax so refunded.".

Amendment of section

81. Section Sa of the principal Ordinance is amended- (a) by the deletion from paragraph (b) of subsection (1) of 80. the word "issue" and the substitution therefor of the following-

"'issued":

(b) by the deletion from paragraph (c) of subsection (1) of the figures "15(2), 30, 51(a), 51(6) or 73(2)** and the substitution therefor of the following-

**30, 51(2), 51(6), 51(7), 52(4), 52(5), 52(6) or 76(3)":

(c) by the deletion from paragraph (e) of subsection (2) of the words "any income or profits" and the substitution therefor of the following-

"anything in respect";

(d) by the insertion in paragraph (a) of subsection (2) after

the word "make" of the following-