IS-MAT-1991 78:18
DIRECTOR OF ADM.
852 877 0802
P.27
25
government required, an officer could so authorised by the
Governor, under the Carltona principle. to make an
appointment covered by article XIV in the Governor's name
and on his cenɑlf.
xing Jerore us
(or wi
فی
There can De no doult that power given to a
particular authority by a constitutional instrument of the
a statute) 1s, pria facle, intended
to ce exercised only by the authority named. nere express
language permitting the delegation
found,
court 211
De slow to infer ༥
10 question is not to de
power to elegate
particularly where express authority 15 given 10 the same
instrument to delegate another power). no..ever, the duty of
to extract the true meaning of a particular
*.ne court.
Covision fre
tne lanyudue usea, and anything that S
necessarily implied from the words used, having reyard to
anc construing the instrument as a wnoie, must
were part of the provision.
the context,
siven effect
neav
0%
as
The respondents to this appeai
this appeal justifiably rely
On the crfect of the amendment hace to Article XII
as result of the wo Po senų case particularly in the
llynt of the observations of Loru Bridge givin the judgment
Somrattee in a recent case from Hong Kong,
Cominis icher of inlerd Revenue v. Hang Seng Bank Ltu. (1990)
3 LA 112V. fnere,
et the
Covacial
an evendirent,
→
eeminu“ provision
nau been Insertea into the relevant statute. Loru eridge,
at
1130 pad this
Say!
"¿Counsel was asked whetner the aenoment] cemonstrateu that, without this veeminy provision, section 14 could not be construed in such a way as to subject the interest to profits tax and thus refuted the contention that the Jank's profit now in question was so suoject. To this counsel responded that the legislature cannot by an amendment to existing legislation, which proceeds upon a mistaken belief as to the effect of a provision in the original enactment, alter the meaning of that provision. This is no doust perfectly correct if the meaning of the original provision is
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