【法规名称】
【法规编号】 79965 什么是编号？
【正 文】
第3页 CAP 360A PNEUMOCONIOSIS (COMPENSATION) (ASSESSMENT OF LEVY) REGULATIONS
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[接上页] (2) Not later than 14 days after the cessation of a quarry operation, or such further time as the Board may in any case allow, the quarry operator shall give notice to the Board in a form approved by the Board specifying the quantity of the quarry products extracted or produced during the period immediately preceding the cessation and their value, other than the quarry products included in the notice given under paragraph (1). (3) No notice shall be required to be given in accordance with this regulation in respect of any quarry products extracted before the date of commencement of these regulations. (4) Any quarry operator who, without reasonable excuse, fails to give notice in accordance with this regulation commits an offence and is liable to a fine of $5000. (L.N. 32 of 1983) Cap 360A reg 10 Assessment (1) Subject to paragraph (2), the Board shall assess the amount of levy due from the quarry operator in respect of the value of the quarry products extracted or produced during each period of 6 months or up to the date of cessation of the quarry operation. (2) If the Board is not satisfied as to the accuracy of the quantity or value of the quarry products specified in any notice given in accordance with regulation 9, it shall assess the quantity and value of the quarry products before assessing the amount of levy due under paragraph (1). (3) The Board may assess the amount of levy due under paragraph (1) notwithstanding that no notice has been given to it under regulation 9. (4) Where it appears to the Board that an assessment of levy under paragraph (1) has been made at less than the proper amount, then, subject to paragraph (7), the Board may at any time make an additional assessment of levy due from the quarry operator in respect of the value of quarry products. (5) If a quarry operator fails to give any notice required to be given by him in accordance with regulation 9 and to give a reasonable excuse therefor within such period as the Board may allow in any case, the Board may, in addition to the levy assessed under paragraph (3), impose a surcharge on the quarry operator not exceeding twice the amount of the levy so assessed on the value of the quarry products in respect of which such failure occurred. (6) The Board shall notify the quarry operator in writing of any assessment of levy or imposition of surcharge. (7) An assessment or surcharge under this regulation may be made or imposed within- (a) 2 years after the cessation of the quarry operation; or (b) 1 year after evidence of facts, sufficient in the opinion of the Board to justify the making of the assessment or the imposition of the surcharge comes to its knowledge,whichever is the later. Cap 360A reg 11 Time within levy or surcharge to be paid PART IV PAYMENT OF LEVY OR SURCHARGE For the purposes of section 37 of the Ordinance, the amount of any levy or surcharge- (a) specified in a notice given to a contractor under regulation 6; or (b) specified in a notice given to a quarry operator under regulation 10,shall be paid by the contractor or quarry operator within 28 days after receipt by him of the notice. Cap 360A reg 12 Objection PART V OBJECTIONS AND APPEALS (1) Any person who is notified under regulation 6(8) or 10(6) of an assessment of levy, or imposition of surcharge may, by notice in writing served on the Board within 21 days after the receipt of the notice, object to the levy or surcharge. (2) A notice of objection under paragraph (1) shall state precisely the grounds of objection and shall be accompanied by all written statements and other documentary evidence relied upon by the objector in support of the objection. (3) An objection under paragraph (1) shall be considered by the appropriate committee of the Board which may confirm, cancel or reduce the levy or surcharge. (4) The Board shall notify the objector of the decision of the committee under paragraph (3) within 28 days after the receipt by the Board of the notice of objection under paragraph (1) and, if a levy or surcharge is cancelled or reduced, any amount which has been paid by the contractor in excess of that found to be due, excluding the amount of any penalty or further penalty which has been paid, shall forthwith be repaid by the Board to the objector. (L.N. 32 of 1983) Cap 360A reg 13 Appeals (1) An objector who is aggrieved with a decision notified to him under regulation 12(4) may appeal to the Court against that decision. (2) An appeal under paragraph (1) shall be lodged within 30 days after the receipt of the notification by him. (3) An appeal under this regulation shall not be heard unless the amount of the levy or surcharge which is the subject matter of the appeal, including the amount of any penalty or further penalty, has been paid. (L.N. 32 of 1983) (4) On hearing any appeal under this regulation the Court may- (a) confirm, cancel or reduce the levy or surcharge; (b) if it cancels or reduces a levy or surcharge, order the repayment of the amount of levy or surcharge cancelled or reduced, excluding the amount of any penalty or further penalty which has been paid, with interest from the date of payment to the Board at such rate as the Court may determine or without interest; and (L.N. 32 of 1983) |
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