Inland Revenue.
management of any property on behalf of any person,
but does not include an executor;
[CAP. 112
"year of assessment" means the period of twelve months
of 1950,
commencing on the 1st day of April in any year;
"year preceding a year of assessment" means the period of twelve months ending on the 31st day of March immediately prior to such year of assessment.
Schedule.
Inland
3. (1) (a) There shall be a Board of Inland Revenue
Board of
composed of the Financial Secretary and four other
Revenue.
members appointed by the Governor, of whom not more than one shall be an official in the employment of the Government. A member so appointed shall hold office until he shall resign or be removed from office by the Governor.
(b) Three members of the Board of Inland Revenue shall form a quorum for the transaction of business and when the Financial Secretary is present he shall be the chairman.
(c) All matters coming before the Board of Inland Revenue shall be decided by a majority of votes, and in the case of an equality of votes the chairman or presiding member shall have a second or a casting vote.
(2) For the purposes of this Ordinance, the Governor may appoint a Commissioner, a deputy commissioner, assistant commissioners, and assessors.
(3) An assistant commissioner exercising or performing any power, duty, or function of the Commissioner under this Ordinance shall be deemed for all purposes to be authorized to exercise or perform the same until the contrary is proved.
(4) All powers conferred upon an assessor by this
Ordinance may be exercised by an assistant commissioner.
secrecy.
4. (1) Except in the performance of his duties under
official
this Ordinance, every person who has been appointed under or who is or has been employed in carrying out or in assisting any persons to carry out the provisions of this Ordinance
299
Inland Revenue.
management of any property on behalf of any person,
but does not include an executor;
[CAP. 112
"year of assessment" means the period of twelve months 30 of 1950,
commencing on the 1st day of April in any year;
"year preceding a year of assessment" means the period of twelve months ending on the 31st day of March immediately prior to such year of assessment.
Schedule.
Inland
3. (1) (a) There shall be a Board of Inland Revenue Board of composed of the Financial Secretary and four other Revenue. members appointed by the Governor, of whom not more than one shall be an official in the employment of the Government. A member so appointed shall hold office until he shall resign or be removed from office by the Governor.
(b) Three members of the Board of Inland Revenue shall form a quorum for the transaction of business and when the Financial Secretary is present he shall be the chairman.
(c) All matters coming before the Board of Inland Revenue shall be decided by a majority of votes, and in the case of an equality of votes the chairman or presiding member shall have a second or a casting
vote.
(2) For the purposes of this Ordinance, the Governor may appoint a Commissioner, a deputy commissioner, assistant commissioners, and assessors.
(3) An assistant commissioner exercising or performing any power, duty, or function of the Commissioner under this Ordinance shall be deemed for all purposes to be authorized to exercise or perform the same until the contrary is proved.
(4) All powers conferred upon an assessor by this
Ordinance may be exercised by an assistant commissioner.
secrecy.
4. (1) Except in the performance of his duties under official this Ordinance, every person who has been appointed under or who is or has been employed in carrying out or in assisting any persons to carry out the provisions of this Ordinance
299
No comments yet.
Private notes are available after approval.