1950_INLAND_REVENUE_ORDINANCE — Page 62

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CAP. 112]

Penalties for failure to make

returns, making incorrect

returns, etc.

30 of 1950, Schedule.

Inland Revenue.

PART XIV.

Penalties and Offences.

80. (1) Any person who without reasonable excuse-

(a) fails to comply with the requirements of a notice given to him under section 51 (1), (3) or (4) (a) or section 52 (1) or (2); or

(b) fails to attend in answer to a notice or summons issue under section 51 (4) (b), section 64 (5) or section 68 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or

51 (2) or (6) or section 73 (2),

shall be guilty of an offence: Penalty a fine of two thousand dollars.

(2) Any person who without reasonable excuse-

(a) makes an incorrect return by omitting or under-stating any income or profits of which he is required by this Ordinance to make return, either on his behalf or on behalf of another person or a partnership; or

(b) makes an incorrect statement in connexion with a claim for any deduction or allowance under this Ordinance; or

(c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership,

shall be guilty of an offence: Penalty a fine of two thousand dollars and the amount of tax which has been undercharged in consequence of such incorrect return, statement, or information, or would have been so undercharged if the return, statement or information had been accepted as correct.

354

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40 CAP. 112] Penalties for failure to make returns, making incorrect returns, etc. 30 of 1950, Schedule. Inland Revenue. PART XIV. Penalties and Offences. 80. (1) Any person who without reasonable excuse- (a) fails to comply with the requirements of a notice given to him under section 51 (1), (3) or (4) (a) or section 52 (1) or (2); or (b) fails to attend in answer to a notice or summons issue under section 51 (4) (b), section 64 (5) or section 68 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or (c) fails to comply with the requirements of section 51 (2) or (6) or section 73 (2), shall be guilty of an offence: Penalty a fine of two thousand dollars. (2) Any person who without reasonable excuse- (a) makes an incorrect return by omitting or under-stating any income or profits of which he is required by this Ordinance to make return, either on his behalf or on behalf of another person or a partnership; or (b) makes an incorrect statement in connexion with a claim for any deduction or allowance under this Ordinance; or (c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership, shall be guilty of an offence: Penalty a fine of two thousand dollars and the amount of tax which has been undercharged in consequence of such incorrect return, statement, or information, or would have been so undercharged if the return, statement or information had been accepted as correct. 354

Baseline (Original)

40 CAP. 112] Penalties for failure to make returns, making incorrect returns, etc. 30 of 1950, Schedule. Inland Revenue. PART XIV. Penalties and Offences. 80. (1) Any person who without reasonable excuse- (a) fails to comply with the requirements of a notice given to him under section 51 (1), (3) or (4) (a) or section 52 (1) or (2); or (b) fails to attend in answer to a notice or summons issue under section 51 (4) (b), section 64 (5) or section 68 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or (c) fails to comply with the requirements of section 51 (2) or (6) or section 73 (2), shall be guilty of an offence: Penalty a fine of two thousand dollars. (2) Any person who without reasonable excuse- (a) makes an incorrect return by omitting or under- stating any income or profits of which he is required by this Ordinance to make return, either on his behalf or on behalf of another person or a partner- ship; or (b) makes an incorrect statement in connexion with a claim for any deduction or allowance under this Ordinance; or (c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partner- ship, shall be guilty of an offence: Penalty a fine of two thousand dollars and the amount of tax which has been undercharged in consequence of such incorrect return, statement, or information, or would have been so undercharged if the return, statement or information had been accepted as correct. 354

2026-05-03 21:42:46 · Baseline

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