142
CAP. 112]
Inland Revenue
[1989 Ed.
less than the assessable value for the year preceding the year of assessment or the estimated sum in respect of which the person is liable to pay provisional property tax;
(c) that the person assessed to provisional property tax has elected or is deemed to have elected to be personally assessed under Part VII for that year of assessment and that such personal assessment is likely to reduce his liability to tax; or
(d) that the person assessed to provisional property tax has objected under section 64 to his assessment to property tax for the year preceding the year of assessment.
(3) On receipt of an application under subsection (1), the Commissioner shall consider the same and may hold over the payment of the whole or part of the provisional property tax.
(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
(Added 8 of 1983 s. 18)
63P. Provisional property tax to be applied against property tax
When any person has paid provisional property tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of property tax, apply the amount of provisional property tax so paid in payment first of-
(a) the property tax payable by that person for that year of assessment; then
(b) the provisional property tax payable in respect of the year of assessment succeeding that year of assessment,
and shall refund to the person paying the provisional property tax the amount thereof not so applied.
(Added 8 of 1983 s. 18)
PART XI
OBJECTIONS AND APPEALS
(Amended 26 of 1969 s. 33)
64. Objections
(1) Any person aggrieved by an assessment made under this Ordinance may, by notice in writing to the Commissioner, object to the assessment; but no such notice shall be valid unless it states precisely the grounds of objection to the assessment and, in the case of an assessment other than a provisional
142
CAP. 112]
Inland Revenue
[1989 Ed.
less than the assessable value for the year preceding the year of assessment or the estimated sum in respect of which the person is liable to pay provisional property tax;
(c) that the person assessed to provisional property tax has elected or is deemed to have elected to be personally assessed under Part VII for that year of assessment and that such personal assessment is likely to reduce his liability to tax; or
(d) that the person assessed to provisional property tax has objected under section 64 to his assessment to property tax for the year
preceding the year of assessment.
(3) On receipt of an application under subsection (1), the Commissioner shall consider the same and may hold over the payment of the whole or part of the provisional property tax.
(4) The Commissioner shall, by notice in writing, inform the person applying under subsection (1) of his decision.
( Added 8 of 1983 s. 18)
63P. Provisional property tax to be
applied against property tax
When any person has paid provisional property tax in respect of any year of assessment, the Commissioner shall, not later than when he gives notice of assessment of property tax, apply the amount of provisional property tax so paid in payment first of-
(a) the property tax payable by that person for that year of
assessment; then
(b) the provisional property tax payable in respect of the year of
assessment succeeding that year of assessment,
and shall refund to the person paying the provisional property tax the amount thereof not so applied.
(Added 8 of 1983 s. 18)
PART XI
OBJECTIONS AND APPEALS
(Amended 26 of 1969 s. 33)
64. Objections
(1) Any person aggrieved by an assessment made under this Ordinance may, by notice in writing to the Commissioner, object to the assessment; but no such notice shall be valid unless it states precisely the grounds of objection to the assessment and, in the case of an assessment other than a provisional
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