603774-1940-Supplementary-War-Revenue — Page 27

Tax to be payable not- withstanding any proceed ings for penalties, etc.

Prosecutions

to be with the sanction of the Com- missioner.

440

imprisonment for any term not exceeding six months and (b) if convicted on indictment to a fine not exceeding five 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.

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

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

CHAPTER XI.

Power to make rules.

Board of War Taxation

to prescribe forms.

Incidence

of taxes under this Ordinance.

GENERAL,

58.-(1) The Board of War Taxation may from time 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 forms which may be necessary for carrying this Ordinance into effect.

60. 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 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,