1969-HKRS29-8-36_Part02 — Page 1

Addition of

new section 3A.

Cap. 15.)

2

(i) by deleting the definition of "the Commonwealth": (iii) by inserting after the definition of "mortgage" the following new definition-

"owner" in respect of land or buildings or land and buildings, includes a beneficial owner, a tenant for life, a mortgagor, a person who is making payments to a co-operative society registered under the Co-operative Societies Ordinance for the purpose of the purchase thereof, and a person who holds land or buildings or land and buildings subject to a ground rent or other annual charge:":

(iv) by deleting the definition of "lax" and substituting the following-

""tax" except for the purposes of Parts XII and XIII,

means any tax imposed by this Ordinance other Chan additional tax, but for the purposes of Parts X11 and XIII "tax" includes additional tax;":

(v) by deleting the definition of "wife living apart from her husband" and substituting the following-

"wife living apart from her husband" means...

(a) a wife who is living apart from her

husband-

(i) under a decree or order of a com- petent court within or outside the Colony, (i) under a duly executed deed of separa- tion: or

(iii) in such circumstances that in the opinion of the Commissioner the separation is likely to be permanent; or

(b) a wife who is a permanent resident as defined in section 41, but whose husband is neither such a permanent resident nor a temporary resident as defined by sec- tion 41:":

(b) by deleting subsection (2).

4.

The principal Ordinance is amended by adding after section 3 the following new section-

"Exercise

of powers and duties.

3A. (1) Where under this Ordinance any power is conferred or any duty is imposed on the Commis- sioner and so long as it is not provided that the power or duty shall be exercised or performed by the Com- missioner personally, such power may be exercised or

5.

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such duty may be performed by the deputy commis- sioner or by an assistant commissioner,

(2) Except where a provision of this Ordinance provides that a power or duty shall be exercised or performed by the Commissioner personally, the Com- missioner may, subject to such limitations as he may think fit, authorize in writing any public officer to exercise any power or perform any duty conferred or imposed upon him by this Ordinance.".

Section 5 of the principal Ordinance is amended- (a) in subsection (1), by deleting paragraph (c) of the

proviso; and

(b) in subsection (5) by deleting paragraph (4).

6. Section 5A of the principal Ordinance is amended in paragraph (b) by deleting "the Commissioner of Rating and Valua- tion" and substituting the following-

"an officer of the Rating and Valuation Department not below the rank of rating and valuation surveyor”.

7.

Section 7A of the principal Ordinance is amended-

(a) by deleting the definition of "owner"; and

(b) by deleting the definition of "unoccupied" and sub-

stituting the following-

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"unoccupied" in relation to land or buildings or land end buildings, means land or buildings or land and buildings which are being put to no bene- ficial use.".

8. The principal Ordinance is amended by adding after sec- tion 7A the following new section-

"Claims for refund of property

***

7B. (1) Notwithstanding section 70, a claim made for a refund of property tax under paragraph (a), (b) or (c) of subsection (3) of section 5 or under section 7 may be made in writing within ninety days after the end of the relevant year of assessment or within ninety days after notice of assessment to the property tax is given, whichever is the later:

Provided that if the Commissioner is satisfied that owing to absence from the Colony, sickness or other reasonable cause, the person claiming a refund of property tax was prevented from making his claim within the period allowed, the Commissioner shall extend the period as he considers reasonable in the circumstances.

Amendment of section 5.

Amendment of section SA

Amendment of section 74.

Addition of new section 78.