310075-1941-Supplementary-Draft-Bill--War-Revenue — Page 33

Board of War Taxation

to prescribe forms.

Incidence

of taxes under this Ordinance.

Taxes

not to be collectable in respect of years of assessment subsequent to termina- tion of the War.

General power of Governor

in Council to exempt

Repeal of Ordinances Nos. 13, 21 and 29 of 1940.

Amendment

of Ordinance No. 14 of

1940, ss. 2, 3 and 4.

Amendment

of Ordinance No. 19 of 1940, ss. 3 and 10.

Operation

of changes in War

Revenue

law effected

by this

Ordinance

to be retro-

spective to

commence- ment of financial

year.

446

71. The Board of War Taxation may prescribe any forms which may be necessary for carrying this Ordinance into effect.

72. Taxes under this Ordinance shall, subject to the provisions of this Ordinance and notwithstanding anything contained in any other written law or in any convention grant or agreement, be charged at the rates specified in Chapters II, III, IV and V for the year of assessment commencing on the first day of April, 1941, and for each subsequent year of

assessment.

73. No tax shall be collectable in respect of any year of assessment subsequent to the year of assessment in which the war which began on the 3rd September, 1939, is terminated.

74. The Governor in Council may by Order exempt any person, office or institution from payment of the whole or any portion of any tax chargeable under this Ordinance.

75.--(1) Subject to the provisions of Part II of the Interpretation Ordinance, 1911 (Ordinance No. 31 of 1911) as to the effect of repeals, the War Revenue Ordinance, 1940, the War Revenue Amendment Ordinance, 1940, and the War Revenue (No. 2) Amendment Ordinance, 1940, are repealed and replaced by this Ordinance: Provided that all matters arising in respect of the year of assessment 1940-1941 shall be dealt with in accordance with the provisions of the said Ordinances of 1940.

(2) The Prevention of Eviction Amendment Ordinance, 1940, is amended by the substitution of the date "1941" for the date "1940" in sections 2, 3 and 4 thereof.

(3) The Prevention of Passing On of War Property Tax Ordinance, 1940, is amended by the substitution of the date "1941" for the date "1940" in sections 3 and 10 thereof.

76. Any difference in the law relating to War Revenue, between this Ordinance and the Ordinances referred to in section 75 (1) shall be deemed to have come into force on the 1st day of April, 1941, the commencement of the present financial year.