Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/6

No. 20]


 * (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 Commissioner 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 officer authorized by him under this subsection shall be deemed to be a person employed in carrying out the provisions of this Ordinance for the purpose of subsection (2).

5. For the purpose of charging Tax under this Ordinance the standard rate for the year of assessment 1947/48 shall be ten per cent. II. Property Tax.

6. Property tax shall be charged on and borne by the owner of any land and/or buildings wherever situate in the Colony at the standard rate on the rateable value of such land and/or buildings as assessed for rating purposes under the Rating Ordinance, 1901, less an allowance for repairs and outgoings of 20 per cent. of the said rateable value:

Provided that—
 * (i) For the year of assessment 1947/48 and any subsequent year of assessment on the first day of which rents are restricted by reference to rents recoverable on or before 25th December, 1941, under the provisions of Proclamation No. 15 (Landlord and Tenant) of 1945 or any proclamation or ordinance in amendment or replacement thereof, Property Tax shall be charged at one-half the standard rate;
 * (ii) Where no assessment has been made under the Rating Ordinance, 1901, the rateable value shall be determined by the Assessor appointed under Section 3 of that Ordinance;