1973-HKRS28-16-21_Part01 — Page 52

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(b) award costs to any party;

(c) direct the Collector of Rates to amend the valuation list

concerned in any manner; and

(d) make such other direction as to the payment of rates as

may be necessary.

(2) Notwithstanding the provisions of subsection (3), the court may, and on application by a party shall, reserve any question of law for the consideration of the Supreme Court, which shall have power to bear and determine the question so reserved and shall send its opinion thereon to the court.

(3) The decision of the court on an appeal under this Ordin- ance shall be final.

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with interest thereon at the rate of eight per cent per annum, such sum and interest to be determined by the court before which he is convicted and recoverable in the same manner as a fine.

48. Notwithstanding section 26 of the Magistrates Ordinance, a complaint or information in respect of an offence under this Ordinance may be made or laid at any time within six years after the date of the offence.

49. If a person has been convicted, in respect of any tene- ment, of an offence under this Ordinance and the offence has resulted in the insertion in the valuation list of a lesser value or in a tenement not appearing in the valuation list, the Commis- sioner may delete the rateable value or make an interim valuation of the tenement, or both, either or both of which shall become effective from the first day of the month following the conviction.

Complaints

may be laid within six years of offence. (Cap. 237,)

Interim

valuation after conviction.

False or incorrect statements,

Refusal to furnish infor- mation and obstruction.

Additional penalty in respect of logs in revenue.

PART X

OFFENCES AND PENALTIES

45. Any person who knowingly makes a false statement-

(a)

in furnishing the particulars specified in the specified form under section 5(a); or

(6) for the purpose of recovering a refund under section 30

or 31 of any amount paid in respect of rates; or

(e) for the purpose of obtaining or retaining exemption under section 36 for a tenement or part of a tenement, shall be guilty of an offence and shall be liable on conviction to u fine of five thousand dollars.

46. Any person who-

(a) refuses or neglects to furnish any of the particulars specified in the specified form under section 5(a); or

(b) refuses or neglects, when required under section 5(3), to exhibit any receipt, rent-book, account or other docu- ment whatever connected with the rent or value of a tenement; or

(c) obstructs the Commissioner or any person authorized by him from entering, or inspecting, or measuring any tene- ment under section 5(d).

shall be guilty of an offence and shall be liable on conviction to a fine of two thousand dollars.

47. A person convicted of an offence under this Ordinance shall, in addition to any penalty imposed therefor, be liable to pay a sum equal to the loss in revenus occasioned by his default,

PART XI

MISCELLANEOUS

50. Service of a requisition, aolice or other document required to be served by this Ordinance may be effected-

(a) by personal service:

(6) on the owner of a tenement, by leaving the requisition, notice or other document at his usual address or by sending it to the address through the post; or

(c) on the occupier of a tenement, by leaving the requisition. notics or other document at the tenement or by sending it to the lenement through the post.

$1. No misnomer or inaccurate description of a person, place or tenement, in a document required for the purposes of this Ordinance, nor any mistake, informality or omission committed in any proceedings hereunder, shall invalidate or prejudice the document or proceeding or in any way affect the operation of this Ordinance.

52. No judge. District Judge or magistrate shall be incapable of acting in his judicial office in any proceeding, by reason of his being, as being a ratepayer or a member of any other class of persons, liable in common with others to contribute to or to be benefited by any rate which may be increased, diminished or in any way affected by the proceeding.

Mode of service of notices, etc.

Misnomer.

Competency of judge.