156
CAP. 112]
73-74. (Repealed 49 of 1956 s. 54)
Inland Revenue
(1989 Ed.
75. Tax recoverable as a civil debt through the District Court
(1) Tax due and payable under this Ordinance shall be recoverable as a civil debt due to the Crown.
(2) Whenever any person makes default in payment of tax the Commissioner may recover the same by action in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap. 336). (Amended 35 of 1966 Schedule; 68 of 1973 s. 5; 79 of 1981 s. 3)
(3) In proceedings under this section for the recovery of tax the production of a certificate signed by the Commissioner stating the name and last known postal address of the defaulter and particulars of the tax due by him shall be sufficient evidence of the amount so due and sufficient authority for a District Court to give judgment for the said amount.
(4) In proceedings under this section for the recovery of tax the court shall not entertain any plea that the tax is excessive, incorrect, subject to objection or under appeal, but nothing in this subsection shall be construed so as to derogate from the powers conferred by the proviso to section 51(4B)(a) to give judgment for a less sum in the case of proceedings for the penalty specified therein. (Amended 35 of 1965 s. 38)
(5) In any proceedings in the District Court under this section, the Commissioner may appear in person or may be represented either by a legal officer within the meaning of the Legal Officers Ordinance (Cap. 87) or by any other person authorized by him in writing.
(Replaced 49 of 1956 s. 55)
43/89 75A. Recovery of tax from wife
526.
Where section 12B(2) or 42A has applied to a husband and his wife for a year of assessment and no election for separate assessment has been made under section 58A, such part of the total amount of tax charged on the husband as bears the same proportion to such total amount as the amount of the income of the wife bears to the income of the husband (including income of his wife aggregated with his) may, if due and not paid, be collected from the wife, or if she is dead from her executor, notwithstanding that no assessment has been made upon her, and the provisions of this Ordinance as to the collection and recovery of tax shall apply accordingly.
(Added 2 of 1971 s. 44. Amended 71 of 1983 s. 35)
156
CAP. 112]
73-74. (Repealed 49 of 1956 s. 54)
Inland Revenue
(1989 Ed.
75. Tax recoverable as a civil debt through the District Court
(1) Tax due and payable under this Ordinance shall be recoverable as a civil debt due to the Crown.
(2) Whenever any person makes default in payment of tax the Commissioner may recover the same by action in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap. 336). (Amended 35 of 1966 Schedule; 68 of 1973 s. 5; 79 of 1981 s. 3)
(3) In proceedings under this section for the recovery of tax the production of a certificate signed by the Commissioner stating the name and last known postal address of the defaulter and particulars of the tax due by him shall be sufficient evidence of the amount so due and sufficient authority for a District Court to give judgment for the said amount.
(4) In proceedings under this section for the recovery of tax the court shall not entertain any plea that the tax is excessive, incorrect, subject to objection or under appeal, but nothing in this subsection shall be construed so as to derogate from the powers conferred by the proviso to section 51(4B)(a) to give judgment for a less sum in the case of proceedings for the penalty specified therein. (Amended 35 of 1965 s. 38)
(5) In any proceedings in the District Court under this section, the Commissioner may appear in person or may be represented either by a legal officer within the meaning of the Legal Officers Ordinance (Cap. 87) or by any other person authorized by him in writing.
(Replaced 49 of 1956 s. 55)
!
43/89 75A. Recovery of tax from wife
526.
Where section 12B(2) or 42A has applied to a husband and his wife for a year of assessment and no election for separate assessment has been made under section 58A, such part of the total amount of tax charged on the husband as bears the same proportion to such total amount as the amount of the income of the wife bears to the income of the husband (including income of his wife aggregated with his) may, if dye and not paid, be collected from the wife, or if she is dead from her executor, notwithstanding that no assessment has been made upon her, and the provisions of this Ordinance as to the collection and recovery of tax shall apply accordingly.
(Added 2 of 1971 s. 44. Amended 71 of 1983 s. 35)
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