On 19/05/2013,
you requested for the version in force on 19/05/2013
incorporating all amendments published on or before 19/05/2013.
The closest version currently available is that of 01/01/2012.
PART VIII
MISCELLANEOUS PROVISIONS
64.
—(1) For the purposes of carrying out in good faith the functions and duties of the Comptroller and the Chief Assessor, or the SBNB, under this Act —
(a)
the Comptroller or the Chief Assessor or any officer authorised by either of them in that behalf; or
(b)
any member of the SBNB or officer of a statutory authority authorised by the SBNB under section 49(9),
as the case may be, may enter at all reasonable hours in the daytime into and upon any building or land without being liable to any legal proceedings or molestation whatsoever on account of such entry.
(2) The Comptroller or the Chief Assessor or any such authorised officer, or such member of the SBNB or such officer of a statutory authority authorised by the SBNB, shall not enter into any dwelling-house in actual occupation, unless with the consent of the occupier thereof, without 6 hours’ previous notice to the occupier.
[54
65.
—(1) All notices, orders, receipts, warrants and other documents of whatsoever nature which the Comptroller or the Chief Assessor, or the SBNB, is empowered to give by this Act may be given by any employee authorised thereunto by the Comptroller or the Chief Assessor, or by any officer of a statutory authority authorised by the SBNB under section 49(9), as the case may be.
(2) Where any such notice, order, warrant or document requires authentication, the signature or a facsimile thereof affixed thereunto of —
(a)
the Comptroller or the Chief Assessor or any employee authorised thereunto by the Comptroller or the Chief Assessor; or
(b)
any member of the SBNB or officer of a statutory authority authorised by the SBNB under section 49(9),
as the case may be, shall be sufficient authentication.
(3) Where any person has given his consent for any notice, order or document to be served on him through the electronic service, that notice, order or document shall be deemed to be sufficiently authenticated if it is served on him by the transmission of an electronic record of it to his account with the electronic service.
[56
[59/2004]
66.
—(1) The Comptroller may provide an electronic service for —
(a)
the filing or submission of any return or document;
(b)
the service of any notice, order or document by the Comptroller; and
(c)
the making of such applications as the Comptroller may determine.
[59/2004]
(2) For the purposes of the electronic service, the Comptroller may assign to any person —
(a)
an authentication code; and
(b)
an account with the electronic service.
[59/2004]
(3) Any person who is required to file or submit any return or document may do so through the electronic service.
[59/2004]
(4) Any agent who is authorised by his principal in the prescribed manner may file or submit any return or document on behalf of his principal through the electronic service.
[59/2004]
(5) Where any return or document is filed or submitted on behalf of any person under subsection (4) —
(a)
it shall be deemed to have been filed or submitted with the authority of that person; and
(b)
that person shall be deemed to be cognizant of all matters therein.
[59/2004]
(6) Where any return or document is filed or submitted through the electronic service using the authentication code assigned to any person before that person has requested, in the prescribed manner, for the cancellation of the authentication code —
(a)
the return or document shall, for the purposes of this Act, be presumed to have been filed or submitted by that person unless he adduces evidence to the contrary; and
(b)
where that person alleges that he did not file or submit the return or document, the burden shall be on him to adduce evidence of that fact.
[59/2004]
(7) Where any person has given his consent for any notice, order or document to be served on him through the electronic service, the Comptroller may serve that notice, order or document on that person by transmitting an electronic record of that notice, order or document to that person’s account with the electronic service.
[59/2004]
(8) Notwithstanding any other written law, in any proceedings under this Act —
(a)
an electronic record of any return or document that was filed or submitted, or any notice, order or document that was served, through the electronic service; or
(b)
any copy or print-out of that electronic record,
shall be admissible as evidence of the facts stated or contained therein if that electronic record, copy or print-out —
(i)
is certified by the Comptroller to contain all or any information filed, submitted or served through the electronic service in accordance with this section; and
(ii)
is duly authenticated in the manner specified in subsection (10) or is otherwise authenticated in the manner provided in the Evidence Act (Cap. 97) for the authentication of computer output.
[59/2004]
(9) For the avoidance of doubt —
(a)
an electronic record of any return or document that was filed or submitted, or any notice, order or document that was served, through the electronic service; or
(b)
any copy or print-out of that electronic record,
shall not be inadmissible in evidence merely because the return or document was filed or submitted, or the notice, order or document was served, without the delivery of any equivalent document or counterpart in paper form.
[59/2004]
(10) For the purposes of this section, a certificate —
(a)
giving the particulars of —
(i)
any person whose authentication code was used to file, submit or serve the return, notice, order or document; and
(ii)
any person or device involved in the production or transmission of the electronic record of the return, notice, order or document, or the copy or print-out thereof;
(b)
identifying the nature of the electronic record or copy thereof; and
(c)
purporting to be signed by the Comptroller or by a person occupying a responsible position in relation to the operation of the electronic service at the relevant time,
shall be sufficient evidence that the electronic record, copy or print-out has been duly authenticated, unless the court, in its discretion, calls for further evidence on this issue.
[59/2004]
(11) Where the electronic record of any return, notice, order or document, or a copy or print-out of that electronic record, is admissible under subsection (8), it shall be presumed, until the contrary is proved, that the electronic record, copy or print-out accurately reproduces the contents of that return, notice, order or document.
[59/2004]
(12) The Comptroller may, for the purposes of the electronic service, approve the use of any symbol, code, abbreviation or notation to represent any particulars or information required under this Act.
[59/2004]
(13) The Minister may make regulations which are necessary or expedient for carrying out the purposes of this section, including regulations prescribing —
(a)
the procedure for the use of the electronic service, including the procedure in circumstances where there is a breakdown or interruption of the electronic service;
(b)
the procedure for the correction of errors in, or the amendment of, any return or document that is filed or submitted through the electronic service;
(c)
the manner in which a person who has given his consent for a notice, an order or any other document to be served on him through the electronic service shall be notified of the transmission of an electronic record of that notice, order or document to his account with the electronic service;
(d)
the manner in which authentication codes are to be assigned; and
(e)
anything which may be prescribed under this section.
[56A
[59/2004]
67.
—(1) Every notice, order or document required or authorised by this Act to be served on any person may be served —
(a)
by delivering it to that person or to some adult member or employee of his family at his last known place of residence;
(b)
by leaving it at his usual or last known place of residence or business in an envelope addressed to him;
(c)
by sending it by ordinary post addressed to the person at his usual or last known place of residence or business; or
(d)
where the person has given his consent for it to be served on him through the electronic service, by transmitting an electronic record of it to his account with the electronic service.
[46/96; 59/2004]
(2) Where a person has given his consent for a notice, an order or any other document to be served on him through the electronic service, that notice, order or document shall be deemed to have been served at the time when an electronic record of that notice, order or document enters his account with the electronic service.
[59/2004]
(3) Notwithstanding subsections (1) and (2), no person shall be liable to prosecution for an offence —
(a)
under section 16(2) or 21(10) in respect of failure to comply with the terms of a notice;
(b)
under section 18(3) in respect of failure or neglect to furnish a return required to be made pursuant to a notice under section 18(2); or
(c)
under section 52(5) in respect of failure to comply with an order in writing under section 52(4),
unless the notice or order, as the case may be, has been served on him personally or by registered post.
[59/2004]
(4) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises shall be deemed to be properly addressed if addressed by the description of the “owner” or “occupier” of the premises without further name or description.
[46/96]
(5) Any notice, order or document required or authorised by this Act to be served on the owner or occupier of any premises may be served by delivering the same or a true copy thereof to some adult person on the premises or, if there is no such person on the premises to whom the same can with reasonable diligence be delivered, by affixing the notice, order or document to some conspicuous part of the premises.
[46/96]
(6) Where any premises is owned by more than one person, any notice, order or document required or authorised by this Act to be served on the owner of such premises shall be deemed to be sufficiently served if it is served on any one of the owners, except that where any such owner has notified the Chief Assessor in the prescribed form, he shall be served a copy of such notice, order or document.
[57
[46/96]
68.
—(1) Every summons issued by a court against any person in connection with any offence under this Act, may be served on the person —
(a)
by delivering the summons to the person or to some adult member of his family at his last known place of residence;
(b)
by leaving the summons at his usual or last known place of residence or business in an envelope addressed to the person;
(c)
by sending the summons by registered post addressed to the person at his usual or last known place of residence or business;
(d)
where the person is a body of persons, corporate or unincorporate —
(i)
by delivering the summons to the secretary or other like officer of the body of person at its registered office or principal place of business; or
(ii)
by sending the summons by registered post addressed to the body of persons at its registered office or principal place of business.
[46/96]
(2) Any summons sent by registered post in accordance with subsection (1) shall be deemed to be duly served on the person to whom the letter is addressed at the time when the letter would, in the ordinary course of post, be delivered and in proving service of the summons, it shall be sufficient to prove that the envelope containing the summons was properly addressed, stamped and posted by registered post.
[57A
[46/96]
69. The Minister may, in his discretion, remit wholly or in part, the tax payable by any person —
(a)
on the ground of poverty; or
(b)
if he is satisfied that it is just and equitable to do so.
[64
[24/73]
70. No misnomer or inaccurate description of any person, premises, building, holding, street or place named or described in any document prepared, issued or served under, by virtue of or for the purposes of this Act shall in any way affect the operation of this Act as respects that person or place if that person or place is so designated in the document as to be identifiable, and no proceedings taken by virtue of this Act shall be invalid for want of form.
[65
[46/96]
71.
—(1) The contents of any document prepared, issued or served under or for the purposes of this Act shall, until the contrary is proved, be presumed to be correct and the production of any book purporting to contain any tax, valuation or assessment made by virtue of this Act shall, without any other evidence whatever, be received as prima facie evidence of the making and validity of the tax, valuation or assessment mentioned therein.
(2) All records, registers and other documents required by this Act to be kept by the Comptroller or the Chief Assessor or any officer employed in the administration of this Act shall be deemed to be public documents and copies or extracts certified by the Comptroller or the Chief Assessor or by an officer responsible for the custody thereof to be true copies or extracts, as the case may be, subscribed by the Comptroller or the Chief Assessor or such officer with his name and his official title shall be admissible in evidence as proof of the contents of that document or extract thereof.
[66
[46/96]
72.
—(1) The appropriate Minister may make regulations for carrying out the purposes and provisions of this Act for which he is responsible —
(a)
prescribing the manner in which appeals shall be made to the Board;
(b)
prescribing the procedure to be adopted by the Board in hearing appeals and the records to be kept by the Board;
(c)
prescribing the places where and the times at which appeals shall be heard by the Board;
(d)
prescribing the fees to be paid in respect of any appeal to the Board;
(e)
providing for the procedure and manner in which costs in respect of appeals to the Board are to be taxed or determined;
(f)
prescribing the forms or any other matter which by this Act is required to be or may be prescribed;
(g)
providing for the procedure of, and other matter relating to, the SBNB;
(h)
prescribing the time and manner in which an owner of a property shall mark or display the number allotted to such property and the penalties for non-compliance; and
(i)
generally for the better carrying out of the provisions of this Act.
[6/82; 46/96; 33/2002]
(2) The appropriate Minister may, in lieu of making any regulations prescribing the forms which by this Act are required to be or may be prescribed, authorise the Comptroller or the SBNB, as the case may be, to approve the use of such forms as the Comptroller or SBNB thinks fit.
[67