TNAG-0760-FCO40-964-Annual-accounts-of-the-Hong-Kong-Government-for-1977-1978 — Page 8

Comments by the Finance Branch of the Government Secretariat on paragraphs in the Report and Certificate of the Director of Audit on the Accounts of the Hong Kong Government for the year ended 31st March 1977

STATEMENT OF RECEIPTS AND PAYMENTS

Paragraph 5: Arrears of revenue and appropriations-in-aid

1.

From 1st April 1977, the Treasury took over from the Legal

Department the responsibility for the recovery of arrears of rates,

not exceeding $3,000 in each case, in the Small Claims Tribunal,

and was provided with additional staff for this purpose.

Paragraph 6: Amending legislation

2.

There were ten outstanding cases where amending legislation

was required to safeguard the collection of revenue and receipts, or

to give legal effect to methods of assessment currently in use.

Amending legislation has now been enacted in one case, and is likely

to be implemented in mid 1978 after the provision of adequate notice;

amending legislation has also been completed in another case, but

implementation has been held up to allow for further representations

to be considered; seven cases are being processed; it is not now

intended to pursue the remaining case.

REVENUE

Paragraph 8: Head 5 - Fines, Forfeitures and Penalties, Subhead 010

3.

Fines

Every effort is made by the Police to execute warrants of

arrest. As the main problem appears to lie in the giving of false

names and addresses by defendants, steps are being taken to re-

design summons application forms to provide more detailed

information.

/Paragraph 9...