PUBLIC REVENUE PROTECTION ORDINANCE

PUBLIC REVENUE PROTECTION ORDINANCE

LAWS OF HONG KONG

PUBLIC REVENUE PROTECTION ORDINANCE

CHAPTER 120





CHAPTER 120

PUBLIC REVENUE PROTECTION

To protect the revenue of the Colony.

[30 June 1927]

1. This Ordinance may be cited as the Public Revenue Protection
Ordinance.

2. If the Governor approves of the introduction into the Legislative
Council of a bill or resolution whereby, if such bill or resolution were to
become law

(u) any duty, tax, fee, rate or other item of revenue would be

imposed, removed or altered, or

(b)any allowance in respect of a duty'. tax, fee. rate or other item
of revenue would be granted, altered or removed., or

(c)any administrative or general provision in relation to a duty,
tax. fee. rate or other item of revenue would be enacted. altered
ol- removed.

the Governor may make an order giving full force and effect of law to all
the provisions of the bill or resolution so long as such order remains in
force.

(Replaced, 79 of 1974, v. 2)

3. If any such order is made, references in the bill ol- 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 references to the time of coming into force of
such order.

4. The Governor may at any time by order authorize the
Commissioner of Customs and Excise, during any period named in the
order not exceeding 4 months. to refuse to allow the delivery of dutiable
goods or commodities for local use from ship's side or warehouse on
payment of duty in any cases where deliveries are demanded of amounts
exceeding the deliveries which appear to the Commissioner to be
reasonable deliveries in the circumstances.

(Added, 37 of' 1931, s. 2. Amended 33 of' 1939. Supp.
Schedule: G.N. 840/40: L.N. 206 / 77 and L.N. 294 82)

5. (1) Every order made under this Ordinance shall come into force
immediately upon the signing thereof by the Governor unless some
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 (Amended, 37 of 1931, s. 2)

(e)upon the bill or resolution. with or without modification,
becoming law in the ordinary manner; or

(d)upon the expiration of 4 months from the day on which the
order came into force.

whichever event first happens. (Amended, 33 qf 1939, Supp. Schedule,
G.N. 840/40)

(3) Where it is provided in this section that an order made under
this Ordinance shall expire and cease to be in force upon the notification
in the Gazette of any act. such 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 as to the time when
the Governor signed any particular order under this Ordinance, the
production of a certificate purporting to be under the hand of the Chief
Secretary and stating the time of such signature shall be prima facie
evidence that such order was signed at the time stated in such
certificate.

(Amended, 33 qf 1939, Supp. Schedule, G.N. 840,40)

6. So much of any duty, tax, fee, rate or other item of revenue as
may have been paid under 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.

(Amended, 33 of 1939. Supp. Schedule, G.N. 840/40)

7. Where an order under this Ordinance has 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,
by the bill or resolution in respect of which it was made, the duty, tax,
fee, rate or other item of revenue which was payable immediately before
the coming into force of the order shall thereupon again become payable
in full.

(Amended, 33 of 1939, Supp. Schedule, G.N. 840/40)
Originally 9 of 1927. (Cap. 120, 1950.) 37 of 1931. 33 of 1939. 79 of 1974. L.N. 206/77. L.N. 294/82. Short title. Provisional amendment of revenue legislation. Meaning of certain references. Restriction of delivery of dutiable goods. 1915 c. 89, s. 15. Coming into force and duration of order. Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases.

Originally 9 of 1927. (Cap. 120, 1950.) 37 of 1931. 33 of 1939. 79 of 1974. L.N. 206/77. L.N. 294/82. Short title. Provisional amendment of revenue legislation. Meaning of certain references. Restriction of delivery of dutiable goods. 1915 c. 89, s. 15. Coming into force and duration of order. Refund of excess duty, etc. Restoration of former rate of duty, etc., in certain cases.

https://oelawhk.lib.hku.hk/items/show/2533

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