Public Finance Ordinance

(1)
Subject to subsections (2) and (3) the Director of Accounting Services on being notified of a surcharge made under
section 32
, shall cause the amount of the surcharge to be collected from the person surcharged in accordance with such directions as the Financial Secretary may give.
(2)
Notwithstanding the provisions of any other enactment, where moneys of any description including salary, wages, pension or other emoluments, are payable or may become payable by the Government to the person surcharged, the Financial Secretary may require the amount of any surcharge imposed on that person to be deducted from such moneys in whole or in part as he considers fair and reasonable.
(3)
Notwithstanding anything in subsections (1) and (2
)—
(a)
the total amount of any deduction from the monthly salary, wages or pension of the person surcharged in any month shall not exceed one half of the gross amount of the salary, wages or pension payable for that month;
(b)
no collection of a surcharge shall be made until after the expiration of the period allowed by
section 34
for the lodging of an appeal; and
(c)
where the person surcharged appeals under
section 34
, no collection of the surcharge shall be made until and unless the amount of the surcharge has been confirmed or otherwise determined in accordance with the provisions of that section.
(4)
Nothing in this section shall affect the right of the Government, which is hereby declared,
to—
(a)
sue the person surcharged for the recovery of the amount of any surcharge as a civil debt due to the Government; or
(b)
sue any person for the recovery of any amount as a civil debt notwithstanding that a person may be subject to a surcharge in respect of part or all of that amount.