Sessional_Paper_1940 — Page 20

16

(2) Every person appointed under or employed in carry- ing out the provisions of this Ordinance, shall before acting under this Ordinance take and subscribe before a Justice of the Peace an oath of secrecy in the prescribed form.

(3) No person appointed under or employed in carrying out the provisions of this Ordinance shall be required to produce in any court any return, document, or assessment, or to divulge or communicate to any court any matter or thing coming under his notice in the performance of his duties. under this Ordinance, except as may be necessary for the purpose of carrying into effect the provisions of this Ordin-

ance.

(4) Notwithstanding anything contained in this section, the Commissioner or any officer of the Inland Revenue Depart- ment authorized by the Commissioner in that behalf may communicate any matter which comes to his knowledge-

(a) to the Collector of Stamp Revenue, or to the Estate Duty Commissioner, or

(b) to the Income Tax Authority of any part of His Majesty's dominions or of any place under His Majesty's protection or suzerainty to such an extent as the Commis- sioner may deem necessary to enable the correct relief to be given from income tax in that part or place in respect of the payment of tax under this Ordinance.

(5) Notwithstanding anything contained in this section, the Commissioner may permit the Auditor or any officer of the Department of the Auditor duly authorized by him in that behalf to have such access to any records or documents as. may be necessary for the performance of his official duties. The Auditor or any other authorized by him under this sub- section shall be deemed to be a person employed in carrying out the provisions of this Ordinance for the purpose of sub- section (2).

Imposition

Tax.

CHAPTER II.

PROPERTY TAX.

5. Property tax shall be charged on the owner of any of Property land and/or buildings wherever situate in the Colony at the Iate of five per cent. per annum on the net annual value of such land and/or buildings as assessed for rating purposes under the Rating Ordinance, 1901: Provided that where no assessment has been made under that Ordinance, the annual value shall be the rent which a tenant may reasonably be expected, taking one year with another, to pay for such land and/or buildings.

Ordinance

No. 6 of 1901.

Property Tax by whom payable.

6. Property tax shall be payable in the first place by the person, whether owner, agent or occupier, who normally pays the assessed rates in respect of the land and/or buildings taxed. Where such payment is made by any person other than the owner of the property then the amount so paid by way of property tax shall be a debt due from the owner and recoverable as such from any rates or other moneys due to him.