1965-HKRS28-8-32_Part02 — Page 26

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(b) by the insertion of the following new subsection-

Antendment

37.

of section 71.

(a)

ArcodmanE

"(2) Where an assessor refuses to correct ao assess- ment in accordance with an application under this section he shall give notice thereof in writing to the person who made such application and such person shall thereupon have the same rights of objection and appeal under this Part as if such notice of refusal were a notice of assess- ment.".

Section 71 of the principal Ordinance is amended--

by the deletion of the word "appellant" where it occurs in both subsection (3) and subsection (4), and the substitution therefor, in both places, of the following

"person objecting or appealing"; and

(b) by the deletion of the word "appeal" where it occurs in both subsection (3) and subsection (4), and the substitution therefor, in both places, of the following-

"objection or appeal".

38. Subsection (4) of section 75 of the principal Ordinance is of section 75. amended by the deletion of the words "or under appeal” and the sub-

stitution therefor of the following—

Amendment

*

subject to objection or under appeal, but nothing in this sub- section shall be construed so as to derogate from the powers con- ferred by the proviso to paragraph (a) of subsection (4B) of section 51 to give judgment for a less sum in the case of proceedings for the penalty specified therein".

39. Subsection (1) of section 79 of the principal Ordinance is of section 79. amended by the deletion, in the proviso thereto, of the word "appeal"

and the substitution therefor of the following-

Amendment

"objection, appeal".

40. Section 80 of the principal Ordinance is amended by the of section 80. deletion of subsection (1) and the substitution therefor of the following—

"(1) Any person who without reasonable excuse-

(a) fails to comply with the requirements of a notice given to him under subsection (1) or (3) of section 51, subsection (1) or (2) of section 52 or subsection (2) of section 64; or (5) fails to attend in answer to a summons issued under sub- section (2) of section 64 or subsection (6) of section 68, or having attended fails to answer any questions put to him, being questions which, under subsection (2) of section 64 or subsection (6) of section 68, as the case may be, may be put to him; or

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(c) fails to comply with the requirements of paragraph (c) of subsection (2) of section 5 or subsection (4) of section 5. section 30, subsection (2), (6) or (7) of section 51, sub- section (4), (5) or (6) of section 52 or subsection (3) of section 76,

shall be guilty of an offence: Penalty a fine of two thousand dollars, and the court may order the person convicted within a time speci- fied in the order to do the act which he has failed to do.

(1A) Any person who does not comply with an order of the Court under subsection (1) of this section or an order under para- graph (b) of subsection (4B) of section 51 shall be guilty of an offence: Penalty a fine of five thousand dollars.".

41. Subsection (2) of section 85 of the principal Ordinance is Amendment amended-

(a) by the deletion of the full stop at the end of paragraph (5)

and the substitution therefor of a semi-colon; and

(b) by the insertion, after paragraph (b), of the following new

paragraph--

"(e) for the purpose of any of the provisions of this Ordin- ance, prescribe what is or is deemed to be included in, or excluded from, the expression "machinery or plant" and the expression "implement, utensil or article.".

of section 85.

42. Where a person who has been assessed to tax prior to the Assessments

for 1965/66 enactment of this Ordinance in respect of the year of assessment com- made prior mencing on the 1st day of April, 1965 proves to the satisfaction of the to enactment Commissioner, within twelve months from the date of enactment of this of this

Ordinance. Ordinance, that had he been assessed to tax for that year of assessment subsequently to the enactment of this Ordinance, the amount of tax charged on him for that year of assessment would have been less than the amount charged on him under the said assessment, the Commis- sioner shall, notwithstanding anything contained in this or the principal Ordinance, cancel the said assessment and make a fresh assessment under the principal Ordinance as amended by this Ordinance.

This printed impression has been carefully compared by me with the Bill which passed the Legislative Council on the 7th day of July, 1965, and is found by me to be a true and correctly printed copy of the said Bill.

Other Au

Deputy Clerk of Councils.

(Secretariat FR2/2301/47)