CAP. 116]
[s. 35 cont.]
Right of appeal against refusal of refund.
Want of notice that tenement unoccupied.
Additional power to grant refund of rates.
Rating.
not later than the 15th day of any month from the first day of which it is intended to claim such refund;
(b) so long as such tenement remains continuously unoccupied no further notice shall be required, but after the reoccupation of such tenement, notice of any subsequent vacancy shall again be required, as provided in paragraph (a);
(c) the person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Accountant General in the prescribed form for such refund; and
(d) the Accountant General may refund the rates for one or more entire months during such quarter, if due notice has been given and if the Accountant General 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.
[36]
36. Any person who is aggrieved by a refusal on the part of the Accountant General 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 one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
[37]
37. The petitioner shall not recover if the notice required by section 35 has not been given, the burden of proof whereof shall lie on him.
[38]
38. Notwithstanding anything in this Ordinance, it shall be lawful for the Governor in Council to order a refund of rates to be made in any case in which he may think fit to do so.
[38A]
Note: With effect from 3.11.50, $5,000 was substituted for $1,000 in the fifth line hereof when an increase in the summary jurisdiction took place (Ord. 35 of 1950).
38A
1
}
CAP. 116]
[s. 35 cont.]
Right of
appeal
against
refusal of refund.
Want of
notice that
tenement unoccupied.
Additional power to grant refund of rates.
Rating.
not later than the 15th day of any month from the first day of which it is intended to claim such refund;
(b) so long as such tenement remains continuously unoccupied no further notice shall be required, but after the reoccupation of such tenement, notice of any subsequent vacancy shall again be required, as provided in paragraph (a);
(c) the person claiming the refund may, within fifteen days after the expiration of the quarter during which the tenement has been unoccupied, apply to the Accountant General in the prescribed form for such refund; and
(d) the Accountant General may refund the rates for one or more entire months during such quarter, if due notice has been given and if the Accountant General 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.
[36]
36. Any person who is aggrieved by a refusal on the part of the Accountant General 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 one thousand dollars, and for the purpose of such adjudication may receive any evidence it thinks fit.
[37]
37. The petitioner shall not recover if the notice required by section 35 has not been given, the burden of proof whereof shall lie on him.
[38]
38. Notwithstanding anything in this Ordinance, it shall be lawful for the Governor in Council to order a refund of rates to be made in any case in which he may think fit to do so.
[38A]
Note: With effect from 3.11.50, $5,000 was substituted for $1,000 in the fifth line hereof when an increase in the summary jurisdiction took place (Ord. 35 of 1950).
380
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