1965-HKRS28-8-32_Part02 — Page 33

Refund of

tax to hotel where 60-

hotel that relate to accommodation charges or to the occupancy of the accommodation of the hotel or to the payment of tax under this Ordin-

ance.

(4) The Collector or any person authorized in writing by him may require the manager of a hotel to produce any books or records of the hotel that relate to accommodation charges, the occupancy of the ac- commodation of the hotel, or the payment of tax under this Ordinance.

(5) Any person who, being the manager of a hotel, fails to comply with any requirement made under subsection (2) or subsection (4) by the Collector or by any person authorized by him commits an offence and shall be liable on summary conviction to a fine of five hundred dollars.

(6) The Collector may enter into such agreement as he thinks fit with the proprietor of any hotel for the payment of tax or to defer the time of payment of tax.

(7) Where the Collector is of the opinion that any person has com- mitted an offence against any of the provisions of this Ordinance, be may send a notice to that person setting out particulars of the alleged offence and make an offer to compound the offence.

(8) The Collector may make an offer to compound an offence notwithstanding the commencement of proceedings against the alleged offender.

9. Where it can be shown to the satisfaction of the Collector that any accommodation charge has not been paid to the proprietor of a commodation hotel, the Collector shall refund the tax paid in respect of that accom-

modation charge.

charge is

not paid.

This printed impression has been carefully compared by me with the Bill which passed the Legislative Council on the 25th day of August, 1965, and is found by me-torbé a true and correctly printed copy of the said Bil

mrz Clerk of Councils.

(Secretarial CR2/25]1/63)

HONG KONG

No. 40 of 1965.

I assent.

Bunch

Governor.

26th August, 1965,

An Ordinance further to amend the Buildings Ordinance 1955.

(27th August, 1965.]

Be it enacted by the Governor of Hong Kong, with the advice and coasent of the Legislative Council thereof, as follows-

I. This Ordinance may be cited as the Buildings (Amendment) Short title. Ordinance 1965.

Section 9C of the Buildings Ordinance 1955 (hereinafter Amendment referred to as the principal Ordinance) is amended by

(4) being renumbered as subsection (1) thereof;

(5) the insertion in Column B of item 7 in the table thereto,

after "that it will collapse", of the following-

"or be likely to collapse"; and

of section 9C.

(68 of 1955, 1960 Reprint).