Sessional_Paper_1940 — Page 43

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imprisonment for any term not exceeding six months and (b) if convicted on indictment to a fine not exceeding five thousand dollars and treble the amount of the tax and to imprisonment for any term not exceeding three years.

(2) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings thereunder.

56. The institution of proceedings for, or the imposition Tax to be of, a penalty, fine, or term of imprisonment under this payable not.

withstanding Chapter shall not relieve any person from liability to assess- any proceed- ment, or payment of any tax for which he is or may be ings for liable.

penalties,

etc.

57. No prosecution in respect of an offence under section Prosecutions 53 or section 55 may be commenced except at the instance of or with the sanction of the Commissioner.

to be with the sanction of the Com. missioner,

CHAPTER XI.

GENERAL.

make rules.

58. (1) The Board of Inland Revenue may from time Power to to time make rules generally for carrying out the provisions of this Ordinance and for the ascertainment and determination. of any class of income.

(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 reliefs;

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

(3) Such rules may prescribe fines recoverable on sum- mary conviction for any contravention thereof or failure to comply therewith not exceeding in each case a sum of two hundred dollars.

(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.

Inland

of

59. The Board of Inland Revenue may prescribe any Board forms which may be necessary for carrying this Ordinance Revenue into effect.

60. No tax shall be collectable in respect of any year of assessment subsequent to the year of assessment in which the war which began on the 3rd September, 1939, is terminated.

to prescribe forms.

to be collectable in respect of years of

Taxes

assessment subsequent to termina- tion of the War.