Page:Inland Revenue Ordinance, 1947 (Cap. 112).pdf/7

A.D. 1947]


 * (iv) Where the owner of the land is not the owner of the buildings thereon, a separate assessment shall be made for the land and for the buildings;
 * (v) Property tax shall not be charged on any land and/or buildings which are exempt from rates by virtue of section 39(2) of the Rating Ordinance, 1901.

7. Property tax shall be payable in the first place by the person, whether owner, agent or occupier, who 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 rent or other moneys due to him. Where such payment is made by any person other than the owner of the land and buildings then the amount so paid by way of Property Tax shall be a debt due from the person assessed under section 6.

8. A proportionate refund of property tax may be made whenever any land and/or buildings is proved to the satisfaction of the Commissioner to have been unoccupied during one or more entire months of any year of assessment. III. Salaries and Annuities Tax.

9. Salaries and Annuities Tax shall be charged at the rates provided for in section 14 and subject to the allowances hereinafter provided on all income arising in or derived from the Colony in respect of—
 * (a) any office or employment of profit; and
 * (b) any pension or annuity:

Provided that the following shall be exempt—
 * (i) The official emoluments received by the officer administering the Government;