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estimated assessments were made by the Inland Revenue Department in
the absence of profits tax returns; these assessments tend to be difficult
to collect.
Thirdly, there was a shortage of inspectorate staff resulting
in a backlog of District Court writs requiring action.
Paragraph 11: Arrears of repayments of interest free loans made to
4.
teachers in training
As a result of improvements in follow-up procedures recently
instituted by the Director of Education on outstanding loans to teachers
in training, the arrears at the end of October 1976 had been reduced
by almost $90,000. The Director is considering legal action in certain
cases of default.
Faragraph 12: Head 5 - Fines, Forfeitures and Penalties,
5.
Subhead 030 Penalties - Fixed renalty scheme
Arrears of fixed penalties, and of associated court costs,
attach to the vehicle and not to the registered owner's other assets.
Amending legislation is being considered to make the owner of the vehicle
personally liable for the penalty. In the meantime, administrative and
operational procedures for recovery have been improved, following a
successful pilot scheme in which settlement was achieved in 70% of the
cases involved.
Paragraph 14: Head & Fees and Receipts, Subhead 580 Parking
5.
o reduce the loss of parking meter revenue to the minimum,
the Commissioner for Transport is examining means of improving the
present system, including the installation of better locks to existing
parking meters, the change-over to a new type of parking meter and the
establishment of a special maintenance squad to carry out operations at
night in those areas where jamming of meters is most prevalent. kegarding
increased vigilance and surveillance on the streets, the Traffic Warden
Corps, introduced on an experimental basis in four areas of Hong Kong
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