1950_PUBLIC_REVENUE_PROTECTION_ORDINANCE — Page 2

HK Historical Laws 香港歷史法例 All AI Reviewed

CAP. 120]

[s. 5 cont.]

Refund of excess duty, etc.

Restoration of former rate of duty, etc., in certain cases.

Public Revenue Protection.

(b) upon the notification in the Gazette of the withdrawal of the bill or resolution or order, or

(c) upon the bill or resolution, with or without modification, becoming law in the ordinary manner, or (d) upon the expiration of four months from the day on which the order came into force,

whichever event first happens.

(3) Where it is provided in this section that an order made under this Ordinance shall expire and cease to be in force upon the notification in the Gazette of any act, such order shall expire and cease to be in force on the day which purports to be the date of the Gazette in which the notification appears, and immediately before midnight on that day.

(4) If in any proceedings any question arises as to the time when the Governor signed any particular order under this Ordinance, the production of a certificate purporting to be under the hand of the Colonial Secretary and stating the time of such signature shall be prima facie evidence that such order was signed at the time stated in such certificate.

6. So much of any duty, tax, fee, rate or other item of revenue as may have been paid under any order made under this Ordinance in excess of the respective duty, tax, fee, rate or other item of revenue payable immediately after the expiration of the order shall be repaid to the person who paid the same.

7. Where an order under this Ordinance has the effect of lowering any duty, tax, fee, rate or other item of revenue and where the order ceases to be in force and is not replaced, with or without modification, by the bill or resolution in respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before the coming into force of the order shall thereupon again become payable in full.

T

444

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CAP. 120] [s. 5 cont.] Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases. Public Revenue Protection. (b) upon the notification in the Gazette of the withdrawal of the bill or resolution or order, or (c) upon the bill or resolution, with or without modification, becoming law in the ordinary manner, or (d) upon the expiration of four months from the day on which the order came into force, whichever event first happens. (3) Where it is provided in this section that an order made under this Ordinance shall expire and cease to be in force upon the notification in the Gazette of any act, such order shall expire and cease to be in force on the day which purports to be the date of the Gazette in which the notification appears, and immediately before midnight on that day. (4) If in any proceedings any question arises as to the time when the Governor signed any particular order under this Ordinance, the production of a certificate purporting to be under the hand of the Colonial Secretary and stating the time of such signature shall be prima facie evidence that such order was signed at the time stated in such certificate. 6. So much of any duty, tax, fee, rate or other item of revenue as may have been paid under any order made under this Ordinance in excess of the respective duty, tax, fee, rate or other item of revenue payable immediately after the expiration of the order shall be repaid to the person who paid the same. 7. Where an order under this Ordinance has the effect of lowering any duty, tax, fee, rate or other item of revenue and where the order ceases to be in force and is not replaced, with or without modification, by the bill or resolution in respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before the coming into force of the order shall thereupon again become payable in full. T 444
Baseline (Original)
CAP. 120] T [s. 5 cont.] Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases. Public Revenue Protection. (b) upon the notification in the Gazette of the with- drawal of the bill or resolution or order, or (c) upon the bill or resolution, with or without modi- fication, becoming law in the ordinary manner, or (d) upon the expiration of four months from the day on which the order came into force, whichever event first happens. (3) Where it is provided in this section that an order made under this Ordinance shall expire and cease to be in force upon the notification in the Gazette of any act, such order shall expire and cease to be in force on the day which purports to be the date of the Gazette in which the notifica- tion appears, and immediately before midnight on that day. (4) If in any proceedings any question arises as to the time when the Governor signed any particular order under this Ordinance, the production of a certificate purporting to be under the hand of the Colonial Secretary and stating the time of such signature shall be prima facie evidence that such order was signed at the time stated in such certificate. 6. So much of any duty, tax, fee, rate or other item of revenue as may have been paid under any order made under this Ordinance in excess of the respective duty, tax, fee, rate or other item of revenue payable immediately after the expiration of the order shall be repaid to the person who paid the same. 7. Where an order under this Ordinance has the effect of lowering any duty, tax, fee, rate or other item of revenue and where the order ceases to be in force and is not replaced, with or without modification, by the bill or resolution in respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before the coming into force of the order shall thereupon again become payable in full. T 444 | |
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CAP. 120]

T

[s. 5 cont.]

Refund of excess duty, etc.

Restoration

of former

rate of duty, etc., in

certain

cases.

Public Revenue Protection.

(b) upon the notification in the Gazette of the with-

drawal of the bill or resolution or order, or

(c) upon the bill or resolution, with or without modi-

fication, becoming law in the ordinary manner, or (d) upon the expiration of four months from the day on

which the order came into force,

whichever event first happens.

(3) Where it is provided in this section that an order made under this Ordinance shall expire and cease to be in force upon the notification in the Gazette of any act, such order shall expire and cease to be in force on the day which purports to be the date of the Gazette in which the notifica- tion appears, and immediately before midnight on that day.

(4) If in any proceedings any question arises as to the time when the Governor signed any particular order under this Ordinance, the production of a certificate purporting to be under the hand of the Colonial Secretary and stating the time of such signature shall be prima facie evidence that such order was signed at the time stated in such certificate.

6. So much of any duty, tax, fee, rate or other item of revenue as may have been paid under any order made under this Ordinance in excess of the respective duty, tax, fee, rate or other item of revenue payable immediately after the expiration of the order shall be repaid to the person who paid the same.

7. Where an order under this Ordinance has the effect of lowering any duty, tax, fee, rate or other item of revenue and where the order ceases to be in force and is not replaced, with or without modification, by the bill or resolution in respect of which it was made, the duty, tax, fee, rate or other item of revenue which was payable immediately before the coming into force of the order shall thereupon again become payable in full.

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444

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