CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 97

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

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necessary to prevent such person from leaving the Colony

without paying the tax or furnishing security to the satia-

faction of the Commissioner for payment thereof.

(2) A1 time of issue of his certificate to

lagistrate,

Co.missioner shall issue to such person

notification thereof by personal service, or registered post;

but the non-receipt of any such notification by such person

shall not invalidate proceedings under this section.

(3) Production of a certificate signed by the Commissioner

Deputy Commissioner, or an Assistant Commissioner stating

that the

tax has been paid or that security has been

furnished for paywant of the tax to a police officer in charge

of a police station, shall be sufficient authority for

allowing such person to leave the Colony.

79.

Where the Commissioner is of opinion that application

of any of

likely to fail

provisions of this Chapter has failed or is

secure pryzent of the whole the tax die

from any person it shall be lawful for him to proceed to

recover any mua remaining unpaid by any other means of

recovery provided in this Chaptar.

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