Full legislation
s.119TA
Use of returned requisition as evidence
(1)
A returned requisition shall, in any proceedings before the Tribunal, a magistrate, the District Court or the Court of Appeal, be admissible as evidence of the facts stated in the returned requisition; and any document purporting to be a returned requisition shall in any such proceedings be presumed, unless the contrary is
shown—
(a)
to be such a returned requisition;
(b)
to have been made by the person by whom it purports to have been made; and
(c)
if it purports to have been made by a person in a capacity specified in the returned requisition, to have been made by him in that capacity.
(2)
In subsection (1),
returned
requisition
(已交回的申報表) means
either—
(a)
a notice under
section 119L(1)
lodged with the Commissioner;
or
(b)
a
requisition—
(i)
served under
section 119T(1
)(
a)
on a person;
(ii)
served under
section 5(1
)(
a)
of the Rating Ordinance (
Cap. 116
) on the owner or occupier of a
tenement; or
(iii)
served under
section 31(1
)(
a)
of the Government Rent
(Assessment and Collection) Ordinance (
Cap.
515
) on the lessee of an applicable lease or the owner or occupier of
a tenement,
and returned by him to the Commissioner containing or purporting to
contain all or any of the particulars required to be given by him to the
Commissioner.