1964_INLAND_REVENUE_ORDINANCE — Page 166

1989 Ed.]

Inland Revenue

[CAP. 112

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(2) Nothing in this section shall derogate from the powers of the Attorney General in respect of the prosecution of criminal offences. (Added 26 of 1969 s. 39)

PART XV

GENERAL

85. Power to make rules

(1) The Board of Inland Revenue may from time to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination of any class of income or profits. (Amended 30 of 1950 Schedule)

(2) Without prejudice to the generality of the foregoing power such rules may-

(a) prescribe the procedure to be followed on application for refunds and relief;

(b) provide for any matter which by this Ordinance is to be or may be prescribed;

(c) for the purpose of any of the provisions of this Ordinance, prescribe what is or is deemed to be included in, or excluded from, the expression "machinery or plant" and the expression "implement, utensil or article". (Added 35 of 1965 s. 41)

(3) Such rules may prescribe fines recoverable on summary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of $200.

(4) All such rules made by the Board of Inland Revenue shall be submitted to the Governor, and shall be subject to the approval of the Legislative Council.

86. Board of Inland Revenue to specify forms

(1) The Board of Inland Revenue may specify any forms which may be necessary for carrying this Ordinance into effect. (Amended 39 of 1969 s. 10)

(2) Where a specimen of any form bears an endorsement, purporting to be signed by the secretary to the Board of Inland Revenue, to the effect that the form is specified by the Board of Inland Revenue, it shall be presumed, until the contrary is proved, that the form is a form specified by the Board of Inland Revenue under subsection (1). (Added 8 of 1983 s. 20)