Full legislation
s.120AAZZD
Use of returned requisition as evidence
(1)
A returned requisition is, in any proceedings before the Tribunal, a
magistrate, the District Court or the Court of Appeal, admissible as evidence of the
facts stated in the returned requisition.
(2)
A document purporting to be a returned requisition is in the proceedings
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 the person in that capacity.
(3)
In this
section—
returned requisition
(
交回報表
) means either—
(a)
a notice submitted to the Commissioner under
section
120AAZT(2)
; or
(b)
a
requisition—
(i)
served under
section 120AAZV(1)
on a person;
(ii)
served under
section 5(1
)(
a)
of the Rating Ordinance
(
Cap. 116
) on a person who is 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 a person who is the lessee of an applicable lease or
the owner or occupier of a tenement,
and returned by the person to the Commissioner containing (or
purporting to contain) all or any of the particulars required to be given by the
person to the Commissioner.