CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 80

CO129 Colonial Office Hong Kong Records 理藩院香港檔案 All

80

writing to such person or to my other person whom

domu able

furnish infomation in respect of such income,

requiring him to attend at a time and place to be named by

Assistant

Commissioner for the purpose of being examined

respecting such income or my

ansactions or matters affect-

ing the same.

fam

(5) A retum, statement, or for purporting to be

behalf of any person

furnished under this Ordinance by

shall for all purposes be deemed to have been furnished by

person or by his authority,

case may be, wiless

the contrary is proved, and any person signing any mach

retum, statement, or form almll be deemed to be cognisant

of all matters lherein.

(6) Any permon discontinuing a business, profession or

employment or the ownership of property shall give to the

Commissioner notice of such discontinuance wi thân fifteen

days thereof.

53. (1) The Commissioner may give notice in writing to

any officer in the employment of the Covernm

or of any

public body requiring him within a masonable time stated in

mash notice to furnish any particulars which he may require

for the purposes of this Ordinance which

possession of much officer:

in the

Provided that no such officer shall by viftae of this

section be obliged to disclose any particulars as to which

he ia under any express statutory obligation to observe

secrecy.

(2) Every person who is an emplgyer shall, wh qua

Assessor required to do so by notice in writing given by an-tanniner,

furnish within a reasonable time stated in such notios a

return containing

full amount of

names and places of residence and the

renumeration, whether in cash or otherwise,

for the period specified in the notice, of -

(a) all persona employed by him in receipt of

ramaseru tíon in excess of

minimas figure

fixed by

/the

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