Prosecutions to be with the sanction of the Commissioner. 85. No prosecution in respect of an offence under section 81 or section 83 may be commenced except at the instance of or with the sanction of the Commissioner.
Chapter XV.
General.
Power to make rules. 86. (1) The Board of Inland Revenue may from time 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 relief;
- (b) provide for any matter which by this Ordinance is to be or may be prescribed.
(3) Such rules may prescribe fines recoverable on summary 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.
Board of Inland Revenue to prescribe forms. 87. The Board of Inland Revenue may prescribe any forms which may be necessary for carrying this Ordinance into effect.
Incidence of taxes under this Ordinance. 88. Taxes under this Ordinance shall, subject to the provisions of this Ordinance and notwithstanding anything contained in any other written law or in any convention grant or agreement be charged at the rates specified for the year of assessment commencing on the first day of April, 1947, and for each subsequent year of assessment until the rates specified are amended by a subsequent Ordinance.
