PUBLIC REVENUE PROTECTION ORDINANCE
Title
PUBLIC REVENUE PROTECTION ORDINANCE
Description
CHAPTER 120.
PUBLIC REVENUE PROTECTION.
To protect the revenue of the Colony.
[30th June, 1927.]
1. This Ordinance may be cited as the Public Revenue
2. If the Govertior approves of the introduction into the
Legislative Council of a bill or resolution whereby aily duty, tax, fee,
rate or other item of revenue would be imposed or altered if such bill or
resolution were to become law, it shall be lawful for the Governor to
make an order giving the full force and effect of law to all the
provisions of such bill or resolution so long as such order remains ill
force.
3. If aily such order is made, references in the bill or resolution in
respect of which the order is made to the commencement or coming into
operation of such bill or resolution shall, so long as such order remains
in force, be construed as reference., to the time of coming into force of
such order.
4. The Govertior may at any time by order authorize the Director of
Commerce and Industry, during any period. named in the order not
exceeding four months, to refuse to allow the delivery of dutiable
goods or commodities for local use from ship side or warehouse on
payment of duty in any cases where deliveries are demanded of
amounts exceeding the deliveries which appear to the Director to be
reasonable deliveries in the circumstances.
5. (1) Every order made under this Ordinance shall come into force
immediately upon the signing thereof by the Governor unless sonic
other time be specified in the order for the coming into force thereof, in
which case the order shall come into force at the time so specified.
(2) Every such order shall expire and cease to be in force
(a)upon the notification in the Gazette of the rejection by the
Legislative Council of the bill or resolution in respect of
which the order was made, or
(b)upon the notification in the Gazette of the withdrawal of the
bill or resolution or order, or
(c)upon the bill or resolution, with or. without modification
becoming law in the ordinary manner, or
(d)upon the expiration of four months from the day on which
the order came into force,
whichever event first happens.
(3) Where it is provided in this section that aii order made under
this Ordinance shall expire aiid cease to be in force upon the.
notification in the Gazette of any act, SLICII order shall expire and cease
to be in force on the day which purports to be the date of the Gazette
in which the notification appears, -and immediately, before midnight on
that day.
(4) If in any proceedings any question arises -is to the
time when the Governor signed any particular order wider
this Ordinance, the production of a certificate purporting to
be tinder the hand of the Colonial Secreatry v aiid stating the
time of such signature shall be prima facie evidence that
such order was signed at the time stated in such certificate,.
6. So much of aii v duty, tax, fee, rate oi- other item of revenue as
may have been paid tinder any order made under this Ordinance in
excess of the respective duty, tax, fee, rate or other item of revenue
payable immediately after the expiration of the order shall be repaid to
the person who paid the same.
7. Where iii order under this Ordinance lias the effect of lowering
any duty, tax, fee, rate or other item of revenue and where the order
ceases to be in force and is not replaced, with or, without modification,
b), the bill or resolution in respect of which it was niade, the duty, tax,
fee, rate, or other item of revenue which was payable ininiediatel).
before the coming into force of the order shall thereupon again become
payable in full.
Originally 9 of 1927. Fraser 9 of 1927. Short title. Governor may make revenue legislation effective upon introduction. Meaning of certain references. Restriction of delivery of dutiable goods. 5 & 6 Geo. 5, c. 89, s. 15. Coming into force and duration of order. [s. 5 cont.] Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases.
Abstract
Originally 9 of 1927. Fraser 9 of 1927. Short title. Governor may make revenue legislation effective upon introduction. Meaning of certain references. Restriction of delivery of dutiable goods. 5 & 6 Geo. 5, c. 89, s. 15. Coming into force and duration of order. [s. 5 cont.] Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases.
Identifier
https://oelawhk.lib.hku.hk/items/show/1874
Edition
1950
Volume
v3
Subsequent Cap No.
120
Number of Pages
2
Files
Collection
Historical Laws of Hong Kong Online
Citation
“PUBLIC REVENUE PROTECTION ORDINANCE,” Historical Laws of Hong Kong Online, accessed November 1, 2024, https://oelawhk.lib.hku.hk/items/show/1874.