1957-HKRS28-8-24_Part01 — Page 46

Bonds.

Flag Officers.

5. (1) If the owner of a private motor vehicle has brought or intends to bring such motor vehicle into the Colony and intends to keep such motor vehicle in the Colony for a period not exceed- ing three months on the occasion of or in connexion with his temporary stay in the Colony, be may apply to the Commissioner for exemption from payment of tax and the Commissioner may grant such exemption on the completion by such person and by a bank or insurance company previously approved of in writing by the Commissioner of a bond in such form as shall be prescribed by the Commissioner in a sum equal to double the tax which would otherwise have been payable in respect of the motor vehicle, to guarantee the exportation from the Colony of the motor vehicle within such period of three months or on the deposit by such person with the Commissioner of a sum equal to double the tax which would otherwise have been payable in respect of the motor vehicle.

(2) If in such case, on the expiry of such period of three months, the motor vehicle has not been exported from the Colony, the tax which would otherwise have been payable in respect of the said motor vehicle shall forthwith become due and payable and, in the case of a bond by a bank or insurance company, the tax shall be due and payable by the bank or insurance company and the Commissioner may recover such tax by civil proceedings against such bank or insurance company and in the case of a deposit the Commissioner may deduct the tax from the amount of the deposit, and as soon as is convenient thereafter shall return any balance thereof to the person who made the deposit.

(3) In any such proceedings a certificate under the hand of the Commissioner shall be sufficient evidence that the amount mentioned in such proceedings is due and payable.

(4) In the case of such deposit as referred to in subsection (1), if the motor vehicle has been exported from the Colony within such period of three months, the Commissioner shall return the amount of the deposit to the person who made the deposit as soon as is convenient after the exportation of the said motor vehicle has been proved to his satisfaction.

8. The Colonial Secretary in his absolute discretion may waive payment of tax in respect of a motor vehicle, the property of a foreign government brought into the Colony for a period not exceeding three months, for the use of an officer of flag rank of the naval forces of such government while it is so used.

7. Where it appears to the Governor in Council that tax Refund has been paid in respect of a private motor vehicle brought into of tax. and kept in the Colony for a period not exceeding three months on the occasion or in connexion with a temporary stay in the Colony of the owner of the motor vehicle, the Governor in Council, without prejudice to the provisions of any other enactment, may order that such tax shall be refunded in whole or in part,

8. Any person who is aggrieved by any decision of the Appeal. Commissioner in accordance with the provisions of this Ordinance may appeal to the Governor in Council, by petition, against such decision and on any such appeal the Governor in Council may amend or revoke the decision of the Commissioner.

tions.

9. The Governor in Council may make regulations for the Regula- better carrying into force of the provisions of this Ordinance.

10. The Commonwealth Preference Ordinance is repealed.

Passed the Legislative Council of Hong Kong, this 8th day of May, 1957-

(Secretariat GR1/5232/46)

Вара

Deputy Clerk Councils.

Repeal. (Cap. 47).