1961-HKRS29-8-28_Part02 — Page 5

(G.N.A. 89/56).

Payment

of ut.

Schedule.

"first registration" means first registration in accordance with the provi- sions of the Road Traffic (Registration and Licensing of Vehicles) Regulations, 1956;

"motor cycle" means a two wheeled motor vehicle of unladen weight not exceeding six hundredweight, with or without a side-car attached thereto;

"motor tricycle" means a three wheeled motor vehicle of unladen weight not exceeding six hundredweight, but does not include a motor cycle with a side-car attached thereto;

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"motor vehicle" means any mechanically propelled vehicle intended or adapted for use on roads, but does not include any conveyance for use solely on railways or tramways; "passenger" includes any person carried in a car except one driver: "public car" means any car which stands or plies for hire and is used to carry passengers at separate and distinct fares within the Colony on a recognized and predetermined route or for a recognized and predetermined purpose:

"read" includes every highway, thoroughfare, street, lane, alley, court, square, archway, passage, path, way and place to which the public have access, either continuously or intermittently and either of right or by licence, whether the same is the property of the Crown or otherwise;

"stand or ply for hire" means, in respect of any motor vehicle, being on any road in motion or stopped and exhibiting any sign or signal. or having a driver who is exhibiting any sign or signal, indicating that it or any portion of it is available for hire whether on a predetermined route or otherwise;

"tax" means the tax payable under the provisions of section 3: "taxi" means any car which stands or plies for hire and in which the passengers are carried for hire or reward under a contract express or implied for the use of the vehicle as a whole at a rate jodicated by the taximeter;

"taximeter" means any appliance for measuring the time or distance for which a taxi is used, or for measuring both time and distance, or for recording the fare by time or distance or by a combination of time and distance, which is for the time being approved for the purpose by the Commissioner of Police.

3. (1) On the first registration in the Colony of any motor vehicle comprised in any of the classes of motor vehicles set out in the second column of the Schedule, there shall be charged and paid, in addition to any tax or other charge imposed by any other enact- ment, a tax equal to such percentage of the value of such vehicle as

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is specified in the third column of the Schedule in relation to the class of motor vehicle in which such vehicle is comprised.

(2) Where, after the commencement of this Ordinance, tax is not for any reason payable on the first registration of any motor vehicle and subsequently, by reason of a transfer of the ownership of such vehicle or a change in the use to which the same is put or otherwise, tax would be payable if the vehicle were then first registered, tax shall be charged and payable on the happening of such event.

4. (1) The value of a motor vehicle for the purposes of this Calculation Ordinance shall be-

(a) in the case of a new motor vehicle brought into the Colony in such state and condition as is required for first registration. the price which an importer would give for the motor vehicle. delivered, freight and insurance paid, to the Colony;

(6) in the case of a new motor vehicle brought into the Colony not in such state and condition as is specified in paragraph (a), such value as is prescribed in that paragraph together with the cost of all materials and work necessary to bring the motor vehicle into the state and condition specified in that paragraph; (c) in the case of a motor vehicle other than a new motor vehicle brought into the Colony, the price which an importer would have given for the motor vehicle delivered as a new motor vehicle, freight and insurance paid, to the Colony, less de- preciation, at such rate and in such manner as is prescribed

of value.

by rules made under section 85 of the Inland Revenue (Cap. 112, Ordinance for the calculation of depreciation under section 37 1956 Reprint).

of that Ordinance, for the period from the date when the motor vehicle ceased to be a new motor vehicle until the date of its importation into the Colony; or

(d) in the case of a motor vehicle in respect of which tax is payable under the provisions of subsection (2) of section 3, the value calculated in accordance with the provisions of paragraph (a) or (c), as the case may be, less depreciation. calculated in the manner specified in paragraph (c), for the period from the date of the importation of the motor vehicle into the Colony until the happening of the event.

(2) For the avoidance of doubt, it is hereby declared that, în calculating the value of any motor vehicle, there shall be included the value of the tyres and of any spare wheel and spare parts.

(3) In this section, the expression "new motor vehicle" means a motor vehicle which has not been used on any road outside the Colony except by the manufacturer thereof or his agent or by a retailer.