581470-1940-Ordinances-passed-and-assented-to--Summary-Offences-Amendment--No-10-of-1940--Interpretation-Amendment--No-11-of-1940--Fire-investigation-Amendment--No-12-of-1940--War-Revenue--No-13-of-1940 — Page 32

TITE HONG KONG GOVERNMENT GAZETTE, APRIL 26, 1940.

imprisonment for any term not exceeding six months and (b) if convicted on indictment to a fine not exceeding tive thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.

(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.

withstanding

56. The institution of proceedings for, or the imposition Tax to be of, a penalty, fine, or term of imprisonment under this payable not. Chapter shall not relieve any person from liability to assess- any proceed- ment, or payment of any tax for which he is or may be ings for liable.

penalties,

etc.

57. No prosecution in respect of an offence under section Prosecutions 53 or section 55 may be commenced except at the instance of to be with or with the sanction of the Commissioner.

the sanction of the Com- missioner.

CHAPTER XI.

GENERAL.

make rules.

58.—(1) The Board of War Taxation may from time Power to to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income.

(2) Without prejudice to the generality of the foregoing power such rules may-

(a) prescribe the procedure to be followed on application for refunds and reliefs;

(b) provide for any matter which by this Ordinance is to be or may be prescribed.

(3) Such rules may prescribe fines recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.

(4) All such rules made by the Board of War Taxation shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.

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

Taxation to prescribe forms.

of taxes

60. Taxes under this Ordinance shall, subject to the Incidence provisions of this Ordinance and notwithstanding anything under this contained in any other written law or in any convention grant Ordinance. or agreement, be charged at the rates specified in Chapters II, III and IV for the year of assessment commencing on the first day of April, 1940, and for each subsequent year of assessment in respect of the property, income and profits of every person for the year preceding the year of assessment,