592
Short title
Application
& inter- pretation. cj. Ord. No. 44
of 1939, s. 2.
Assessor
to issue
certificates
A BILL
INTITULED
[No. 14-23.5.40.—1.]
An Ordinance to Prevent the Passing On of War Property
Tax.
BE it enacted by the Governor of Hong Kong, with the advice and consent of the Legislative Council thereof, as follows:
1. This Ordinance may be cited as The Prevention of Passing On of War Property Tax Ordinance, 1940.
2. (1) In this Ordinance-
(a) “Landlord " and "tenant include any person from time to time deriving title under the original landlord or
tenant.
(b) Landlord" also includes in relation to any tene- ment any person, other than the tenant, who is or would be entitled to possession of the dwelling house.
(e) "Tenant" and "tenancy" include sub-tenant and sub-tenancy.
(d) "Tenement means any land with or without build- ings, which is held er occupied as a distinct or separate holding or tenancy, including a bed-space so held or occupied.
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(e) The Assessor means the Assessor appointed by the Government under Section 3 of the Rating Ordinance, 1901.
(2) This Ordinance shall not apply to the New Territories except New Kowloon.
3.--(1) In respect of any tenement to which this Ordin- ance applies, a landlord or tenant may apply to the Assessor for a certificate under his hand stating what, in his opinion, is the fair and reasonable rent of such tenement, after taking of 1939, s. 6. into account that any property tax imposed by section 5 of the War Revenue Ordinance, 1940, shall be borne by the
of fair rent. cf. Ord. No. 44
owner.
(2) Any such application shall be made to the Assessor on a form of certificate obtainable at the Treasury on payment of a fee of $5.00, or such other sum as the Governor in Council may prescribe as a fee for such certificate, and such certificate shall be completed by the Assessor and returned to the applicant or his representative within 14 days.
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