603774-1940-Supplementary-War-Revenue — Page 14

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(7) Any person discontinuing a business, profession or employment or the ownership of property shall give to the Commissioner notice of such discontinuance within fifteen days thereof.

28.—(1) The Commissioner may give notice in writing Information

to be to any officer in the employment of the Government or of

furnished by any public body requiring him within a reasonable time stated officials and in such notice to furnish any particulars which he may require employers. for the purposes of this Ordinance which may be in the possession of such officer:

Provided that no such officer shall by virtue of this section be obliged to disclose any particulars as to which he is under any express statutory obligation to observe secrecy.

(2) Every person who is an employer shall, when required to do so by notice in writing given by an Examiner, furnish within a reasonable time stated in such notice a return containing the names and places of residence and the full amount of the remuneration, whether in cash or otherwise, for the period specified in the notice, of—

(a) all persons employed by him in receipt of remunera- tion in excess of a minimum figure to be fixed by the Examiner; and

(b) any other person employed by him named by the Examiner.

(3) Any director of a company, or person engaged in the management of a company, shall be deemed to be a person employed by the company.

29. An Examiner may give notice in writing to any Occupiers person who is the occupier of any land and improvements returns thereon requiring him within a reasonable time stated in such of rent notice to furnish a return containing—

(a) the name and address of the owner of such land and improvements; and

(b) a true and correct statement of the rent payable and any other consideration passing therefor.

payable.

capacitated

30. An act or thing required by or under this Ordinance Who may to be done by any person shall, if such person is an in- act for in- capacitated or non-resident person, be deemed to be required to be done by the trustee of such incapacitated person or by the agent of such non-resident person, as the case may be.

or non-

resident

person.

partner

to act on

31.--(1) Wherever two or more persons in partnership Precedent act in the capacity of trustees or executors, or as agents, or are employers, or are persons in receipt of profits or act in behalf of 2 any other capacity whatever, either on behalf of themselves partnership, or of any other person, the precedent partner of such part- nership shall be answerable for doing all such acts, matters, and things as would be required to be done under the provisions of this Ordinance by an individual acting in such capacity: