Jan. 14.] THE NEW ZEALAND GAZETTE. 163

the persons liable to make the same on or before the date required by the Commissioner.

31. In the case of a local authority such return shall be furnished by the secretary, clerk, or other officer fulfilling the duties of secretary or clerk, and, if there is no such officer, then by the Chairman of the local authority.

32. In the case of a company such return shall be furnished by the public officer thereof; and in the case of a person such return shall be furnished by the employer of the person or persons to whom the return relates.

33. The return of persons to whom interest is payable by a local authority in respect of debentures issued by it, to be furnished as required by the Acts, shall be that indicated in the form numbered 21 in the Schedule hereto, and shall be furnished by the officer prescribed in Regulation 31 on or before the date required by the Commissioner.

34. The return of persons to whom interest has been paid by a person, firm, company, or local authority, in respect of money held on deposit by such person, firm, company, or local authority, to be furnished as required by the Acts, shall be in the form numbered 22 in the Schedule hereto, and shall be furnished by the person or firm paying the interest, or in the case of a company by the public officer thereof, or in the case of a local authority by the officer prescribed in Regulation 31, on or before the date required by the Commissioner.

35. If any agent, importer, consignee, or other person refuses to make any return, or to produce any book, paper, or correspondence, or to answer any questions on oath, or to make any statutory declaration, pursuant to these regulations, he shall in each instance be liable to a fine of not less than £2 and not more than £50.

36. Such observations and directions and extracts from the Acts and regulations may be endorsed or noted on any form as the Commissioner may think fit; and references to such observations, directions, and extracts may be inserted in the form or be appended thereto.

37. The Commissioner may require or accept a special form of return of land or income where in his opinion special circumstances shall render it desirable.

Assessments and Objections.

38. Upon the completion of the assessments of land-tax the amounts thereof shall be entered in an assessment roll to be kept by the Commissioner.

39. The Commissioner shall give to each taxpayer whose name appears on the assessment roll as liable to land-tax a notice of the making of assessments and a notice showing the amount of the tax payable. The forms of notice shall be those set forth and numbered 23 and 24 in the Schedule hereto.

40. Upon the completion of the assessments of income-tax the amounts thereof shall be entered in an assessment roll to be kept by the Commissioner.

41. The Commissioner shall give to each taxpayer whose name appears on the assessment roll as liable to income-tax a notice of the making of the assessments and a notice showing the amount of the tax payable. The forms of notice to a person or a company shall be those set forth and numbered 25 and 26 in the Schedule hereto.

42. The Commissioner shall give notice in such form as he thinks fit that all objections to the assessments of land-tax or income-tax are to be sent in to him on or previous to a day to be appointed in the notice, not being earlier than fourteen days after the date of the notice of assessment; and he may refuse to entertain any objection which is not lodged with him on or before the last day appointed for lodging objections.

43. The objection to the assessment of land-tax to be made by any person or company may be in the form numbered 27 in the Schedule hereto.

44. The objection to the assessment of income-tax to be made by any person or company may be in the form numbered 28 in the Schedule hereto.

45. The Commissioner shall consider the objections, and may alter any assessment of land-tax or income-tax pursuant thereto; but any objection which is not allowed by the Commissioner shall, if the objector desires it, be heard and determined by a Stipendiary Magistrate.

Appeals.

46. In these regulations the term “appeal” means a proceeding in a Magistrates’ Court under section 19 of the Land and Income Assessment Amendment Act, 1912, for the determination of an objection made under that Act to an assessment of land-tax or income-tax, and the term “appellant” means the person by whom such objection has been made.

47. Every appeal shall be instituted in such Magistrates’ Court as the Commissioner selects, having due regard to the convenience of the appellant.

48. The parties to the appeal shall be the appellant and the Commissioner as respondent.

49. For the purpose of every appeal the Commissioner shall state and sign a case setting forth the facts as alleged by him, the nature of the assessment made by him, the ground of objection thereto, and the question for the determination of the Court.

50. The case so stated and signed shall be filed by the Commissioner in the Magistrates’ Court so selected by him, and the filing of the case shall be deemed to be the institution of the appeal.

51. A copy of the case so filed shall be sent by the Commissioner to the appellant, either through the post-office or otherwise.

52. Within fourteen days after the filing of the case by the Commissioner, or within such further time as the Commissioner may allow, the appellant may, if he thinks fit, file an answer to the case. Such answer shall set forth the facts as alleged by the appellant and the grounds of his appeal.

53. The case as stated and filed by the Commissioner shall not be conclusive as to the matters set forth therein, either against the appellant or the Commissioner, except so far as agreed to in writing by or on behalf of the Commissioner and the appellant.

54. After the filing of the case by the Commissioner a Magistrate or the Clerk of the Court in which the case is filed shall, on the application of the Commissioner or of the appellant, appoint a time and place for the hearing of the appeal, such time not being earlier (save with the consent of the Commissioner and the appellant) than twenty-one days after the date of the filing of the case.

55. Reasonable notice by post or otherwise of the time and place so appointed shall be given by the person on whose application such appointment has been made to the other party to the appeal.

56. At the time and place so appointed a Magistrate, or in the absence of a Magistrate the Clerk of the Court, may adjourn the hearing to any other time or place, and so from time to time.

57. If either party fails to appear at the hearing, the Court shall either adjourn the hearing or determine the appeal in the same manner as if both parties were present.

58. The procedure at the hearing of the appeal shall be the same, with all necessary modifications, as if the appeal was an action in which the appellant was the plaintiff and the Commissioner was the defendant.

Miscellaneous.

59. Should the Commissioner fail to make any assessment or to do any other thing in the execution of the Acts within the time prescribed, he shall, as soon as may be after the time at which such thing should have been done, perform or cause the same to be performed; and the performance of any such thing as aforesaid at any other than the prescribed time shall, notwithstanding such failure, be valid and effectual.

60. Where the Commissioner, in exercise of any power vested in him by the Acts or these regulations, gives any special notice, such notice may prescribe the time within which the act therein mentioned may be done.

61. The forms in the Schedule hereto, or forms to the like effect, varied as circumstances require, may be used for the purposes of the Acts and these regulations, and shall be sufficient in law.

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SCHEDULE.

1. OATH.

OATH to be taken and subscribed by the Commissioner and Deputy Commissioner, and by Officers, Clerks, Assessors, and other Persons appointed or employed under the Land and Income Assessment Act, 1908, and its amendments.

I, __, of __, hereby swear that I will truly and faithfully, according to the best of my skill and knowledge, perform the duties imposed upon me by or under the Land and Income Assessment Act, 1908, and its amendments, and that I will not divulge or communicate any matter or thing relating to the said Acts, or any other Act imposing taxes or duties payable to the Crown, coming to my knowledge in the performance of my said duties to any person whomsoever, except as may be authorized by law for the purpose of carrying into effect the provisions of the said Acts.

[Signature.]

Sworn before me, at __, this __ day of __, 19__.

[Signature.]

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2. NOTICE TO MAKE RETURNS OF LAND UNDER THE LAND AND INCOME ASSESSMENT ACT, 1908, AND ITS AMENDMENTS.

Land and Income Tax Department,
Wellington, __, 19__.

NOTICE is hereby given that, in pursuance of the above Acts and the regulations made thereunder, every person and com-