TNAG-2327-FCO40-3371-Hong-Kong-Bill-of-Rights-implementation-and-conferences-1991 — Page 7

5

Stop orders under the Inland Revenue Ordinance

14.

Section 7(1) of the Inland Revenue Ordinance

provides that where the Commissioner of Inland Revenue is of opinion that any person is about to or likely to leave Hong Kong without paying all tax assessed upon him, he may issue a certificate containing particulars of such tax and

the name and last known place of abode, business or

employment of such person to a District Judge, who shall on

receipt thereof issue a direction to the Commissioner of

Police to take such measures including the use of such

force as may be

leaving Hong Kong security to the

payment thereof.

15.

necessary to prevent without paying the

satisfaction of

the

such person from

tax or furnishing

Commissioner

for

After

On 26 June 1991, District Court Judge Cameron

refused to sign orders sought by the Commissioner of Inland

Revenue under the Section 7(1) to prevent three persons

from leaving Hong Kong without paying income tax. The judge said that he was not satisfied that it was proper for

him to "rubber-stamp" such orders in view of Article 8 of

the BOR.

His main concern was that there was a lack of

judicial input in the granting of the order.

considering the merits of the cases, the Commissioner

decided to withdraw the applications. He is considering legislative amendments to make the provision conform with

The problem could easily be cured by providing

either judicial discretion to refuse the granting of a order or prompt judicial review of a decision made by the

Commissioner to prevent someone from leaving Hong Kong.

the BOR.

for

0101J

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