1987 Ed.]
Business Registration
[CAP. 310
5
under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or his executor or the authorized representative of such person or such executor, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
(2) Every officer of the Inland Revenue Department shall, before acting under this Ordinance, take and subscribe before a justice of the peace an oath or affirmation of secrecy in the prescribed form.
(3) Except as may be necessary for the purpose of carrying into effect the provisions of the Inland Revenue Ordinance or of this Ordinance, no officer of the Inland Revenue Department shall be required to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under this Ordinance, or to produce in any court any document pertaining to such matter or thing other than a document required to be kept by the Commissioner under this Ordinance.
(4) Information given to the Commissioner under section 3(4) or 8(4) shall not be receivable in evidence against the person giving such information in any criminal proceeding save in a prosecution for an offence under section 15(1)(i).
(5) Notwithstanding the provisions of this section information received by officers of the Inland Revenue Department for the purposes of this Ordinance may, together with copies of returns, accounts or other documents used for such purposes be communicated to the Commissioner of Rating and Valuation, to the Collector of Stamp Revenue or to the Estate Duty Commissioner.
(6) Notwithstanding anything contained in this section, the Commissioner may permit the Director of Audit or any officer of that department duly authorized by the Director of Audit in that behalf to have such access to any records or documents as may be necessary for the performance of his official duties. The Director of Audit or any officer so authorized shall be deemed to be an officer of the Inland Revenue Department for the purpose of subsection (2).
5. (1) Every person carrying on any business not registered under the provisions of the Business Regulation Ordinance 1952, or commencing to carry on any new business, or carrying on any business to which this Ordinance is made to apply shall make application to the Commissioner in the manner prescribed for the registration of that business. (Amended, L.N. 88/75 and 32 of 1975, s. 3)
(2) An application under subsection (1) shall be made within 1 month of the coming into operation of this Ordinance or of the commencement of such new business or of the date on which this Ordinance is made to apply to a business, as the case may be, whichever is the later: (Amended, L.N. 88/75; 32 of 1975, s. 3 and 56 of 1984, s. 4)
Application for registration. (14 of 1952.)
1987 Ed.]
Business Registration
[CAP. 310
5
under this Ordinance, and shall not communicate any such matter to any person other than the person to whom such matter relates or his executor or the authorized representative of such person or such executor, nor suffer or permit any person to have access to any records in the possession, custody or control of the Commissioner.
(2) Every officer of the Inland Revenue Department shall, before acting under this Ordinance, take and subscribe before a justice of the peace an oath or affirmation of secrecy in the prescribed form.
(3) Except as may be necessary for the purpose of carrying into effect the provisions of the Inland Revenue Ordinance or of this Ordinance, no officer of the Inland Revenue Department shall be required to divulge or communicate to any court any matter or thing coming to his notice in the performance of his duties under this Ordinance, or to produce in any court any document pertaining to such matter or thing other than a document required to be kept by the Commissioner under this Ordinance.
(4) Information given to the Commissioner under section 3(4) or 8(4) shall not be receivable in evidence against the person giving such information in any criminal proceeding save in a prosecution for an offence under section 15(1)(i).
(5) Notwithstanding the provisions of this section informa- tion received by officers of the Inland Revenue Department for the purposes of this Ordinance may, together with copies of returns, accounts or other documents used for such purposes be communi- cated to the Commissioner of Rating and Valuation, to the Collec- tor of Stamp Revenue or to the Estate Duty Commissioner.
(6) Notwithstanding anything contained in this section, the Commissioner may permit the Director of Audit or any officer of that department duly authorized by the Director of Audit in that behalf to have such access to any records or documents as may be necessary for the performance of his official duties. The Director of Audit or any officer so authorized shall be deemed to be an officer of the Inland Revenue Department for the purpose of subsection (2).
5. (1) Every person carrying on any business not registered under the provisions of the Business Regulation Ordinance 1952, or commencing to carry on any new business, or carrying on any business to which this Ordinance is made to apply shall make application to the Commissioner in the manner prescribed for the registration of that business. (Amended, L.N. 88/75 and 32 of 1975, s. 3)
(2) An application under subsection (1) shall be made within 1 month of the coming into operation of this Ordinance or of the commencement of such new business or of the date on which this Ordinance is made to apply to a business, as the case may be, whichever is the later: (Amended, L.N. 88/75; 32 of 1975, s. 3 and 56 of 1984, s. 4)
Application for registration. (14 of 1952.)
No comments yet.
Private notes are available after approval.