1366
No. 6 of 1901.
Right of appeal against refusal of refund
Want of notice that tenement unoccupied.
Exemption of certain tenements.
# RATING.
such tenement, notice of any subsequent vacancy shall again be required, as provided in the preceding sub-section;
(3) the person claiming the refund may, within 15 days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Treasurer, in form 5 in the schedule, for such refund; and
(4) the Treasurer may refund the rates for one or more entire months during such quarters, if due notice has been given, and if the Treasurer is satisfied that the tenement was unoccupied during such months, which he shall ascertain by causing it to be actually inspected from month to month.
37. Any person who is aggrieved by a refusal on the part of the Treasurer to refund rates may apply to the Supreme Court in its Summary Jurisdiction, and the Court may adjudicate upon a petition for a refund of rates, although the claim exceeds 1,000 dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
Exemptions from Rates.
38. The petitioner shall not recover if the notice required by section 36 has not been given, the burden of proof whereof shall lie on him.
39.-(1) Tenements below the rateable value of such minimum amount as may be fixed by the Governor-in-Council and notified in the Gazette shall not be rateable.
(2) The following tenements, so long as they are not occupied in any way for gain or pecuniary profit, shall not be rateable:—
(a) Almshouses;
(b) Art schools or Art galleries;
(c) Cemeteries;
(d) Charitable dispensaries;
(e) Free libraries;
(f) Government premises, whether Imperial or Colonial;
(g) Hospitals;
(h) Museums;
*As amended by No. 50 of 1911.
† As amended by No. 50 of 1911 and No. 43 of 1912.
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Page 11
1366
No. 6 of 1901.
Right of appeal against refusal of refund
*
Want of notice that tenement unoccupied.
Exemption of certain tenements.
#
RATING.
such tenement, notice of any subsequent vacancy shall again be required, as provided in the preceding sub-section ;
(3) the person claiming the refund may, within 15 days after the expiration of the quarter during which the tenement has been un- occupied, apply to the Treasurer, in form 5 in the schedule, for such refund; and
(4) the Treasurer may refund the rates for one or more entire months during such quarters, if due notice has been given, and if the Treasurer is satisfied that the tenement was unoccupied during such months, which he shall ascertain by causing it to be actually inspected from month to month.
37. Any person who is aggrieved by a refusal on the part of the Treasurer to refund rates may apply to the Supreme Court in its Summary Jurisdiction, and the Court may adjudicate upon a peti- tion for a refund of rates, although the claim exceeds 1,000 dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
Exemptions from Rates.
38. The petitioner shall not recover if the notice required by section 36 has not been given, the burden of proof whereof shall lie on him.
39.-(1) Tenements below the rateable value of such minimum amount as may be fixed by the Governor-in-Council and notified in the Gazette shall not be rateable.
(2) The following tenements, so long as they are not occupied in any way for gain or pecuniary profit, shall not be rateable :—
(a) Almshouses;
(b) Art schools or Art galleries;
(c) Cemeteries;
(d) Charitable dispensaries;
(e) Free libraries;
(f) Government premises, whether Imperial or Colonial;
(g) Hospitals;
(h) Museums;
*As amended by No. 50 of 1911.
† As amended by No. 50 of 1911 and No. 43 of 1912.
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