Cap 140 s 8 Recovery of tax (AIR PASSENGER DEPARTURE TAX ORDINANCE)

Contents of Section

Chapter:	140	Title:	AIR PASSENGER DEPARTURE TAX ORDINANCE	Gazette Number:	12 of 1999
Section:	8	Heading:	Recovery of tax	Version Date:	01/07/1997

Remarks:

Amendments retroactively made-see 12 of 1999 s. 3

(1) The tax payable by a passenger under this Ordinance shall be recoverable from the passenger as a debt due to the Government.
(2) The amount of the tax assessed by the Director and payable under section 7 and any additional sum payable under that section shall be recoverable from-

(a) the operator; or

(b) an agent of the operator, appointed under section 11; or

as a debt due to the Government, and proceedings for the recovery thereof may be brought in the District Court notwithstanding that the amount is in excess of the sum mentioned in section 33 of the District Court Ordinance (Cap 336).
(3) In any proceedings against an operator or an agent of the operator to recover an amount referred to in subsection (2), the Government may claim in one action the amount of the tax payable in respect of any number of passengers and a certificate purporting to be signed by the Director stating the number and categories of passengers in respect of whom tax is payable and the total amount of the tax assessed in respect thereof shall, until the contrary is proved, be sufficient evidence, on its production by the Government, of the facts stated therein and of the correctness of the assessment.

(Amended 12 of 1999 s. 3)