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Group Title: West Indies gazette
Title: The West Indies gazette
ALL VOLUMES CITATION THUMBNAILS PAGE IMAGE ZOOMABLE
Full Citation
STANDARD VIEW MARC VIEW
Permanent Link: http://ufdc.ufl.edu/UF00076857/00066
 Material Information
Title: The West Indies gazette
Physical Description: : ; 34 cm.
Language: English
Creator: West Indies (Federation)
Publisher: Govt. Print. Off.
Place of Publication: Port of Spain Trinidad
Publication Date: January 23, 1959
 Subjects
Subject: Politics and government -- Periodicals -- West Indies (Federation)   ( lcsh )
Spatial Coverage: Trinidad and Tobago -- Trinidad
 Notes
Dates or Sequential Designation: v.1- Jan. 3, 1958-
General Note: Includes supplements consisting of bills, ordinances, statutory rules & orders, etc.
 Record Information
Bibliographic ID: UF00076857
Volume ID: VID00066
Source Institution: University of Florida
Holding Location: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: ltuf - ABV7930
oclc - 01646171
alephbibnum - 000328383

Table of Contents
    Main
        Page 1
        Page 2
    Legal Supplement
        A-347
    Legal Supplement: pt. 1 Acts of the Federal Legislature (No. 16 of 1958): The Pensions Act, 1958
        A-348
        A-349
        A-350
        A-351
        A-352
        A-353
        A-354
        A-355
        A-356
        A-357
        A-358
        A-359
        A-360
        A-361
        A-362
        A-363
        A-364
        A-365
        A-366
        A-367
        A-368
        A-369
        A-370
        A-371
        A-372
        A-373
        A-374
        A-375
        A-376
        A-377
        A-378
        A-379
        A-380
        A-381
        A-382
        A-383
        A-384
        A-385
    Legal Supplement: pt. 1 Acts of the Federal Legislature (No. 17 of 1958): The Audit and Civil Contingencies Act, 1958
        A-386
        A-387
        A-388
        A-389
        A-390
        A-391
        A-392
        A-393
        A-394
        A-395
    Legal Supplement: pt. 1 Acts of the Federal Legislature (No. 18 of 1958): The Federal Legislature (Privileges, Immunities and Powers) Act, 1958
        A-396
        A-397
        A-398
        A-399
        A-400
        A-401
        A-402
        A-403
        A-404
        A-405
        A-406
        A-407
        A-408
        A-409
        A-410
        A-411
        A-412
        A-413
        A-414
        A-415
        A-416
        A-417
    Legal Supplement: pt. 1 Acts of the Federal Legislature (No. 19 of 1958): The Income Tax (Federal Emoluments) Act, 1958
        A-418
        A-419
        A-420
        A-421
        A-422
        A-423
        A-424
        A-425
        A-426
        A-427
        A-428
        A-429
        A-430
        A-431
        A-432
        A-433
        A-434
        A-435
        A-436
        A-437
        A-438
        A-439
        A-440
        A-441
        A-442
        A-443
        A-444
        A-445
        A-446
        A-447
        A-448
        A-449
        A-450
        A-451
        A-452
        A-453
        A-454
        A-455
        A-456
        A-457
        A-458
        A-459
        A-460
        A-461
        A-462
        A-463
        A-464
        A-465
        A-466
        A-467
        A-468
Full Text













The West Indies Gazette


VOL. 2 FRIDAY, 23RD JANUARY, 1959 No. 5


TABLE OF CONTENTS

GAZETTE NOTICES


lo. SUBJECT MATTER PAGE No. SUBJECT

15 Appointment to the Federal Public Service ... 9 17 Amending Notice ...
16 Promotions in the Federal Public Service ... 9


SMATTER PAGO

.. 0


LEGAL SUPPLEMENT

PART I-ACTS OF THE FEDERAL LEGISLATURE
(Including Regulations made under section 2 of The West Indies (Federation) Order in Council, 1957).


No.

16 of 1958 The Pensions Act, 1958 ... .
17 of 1958 The Audit and Civil Contingencies
Act, 1958 ...


PAGE No.

348 18 of 1958 The Federal Legislature (Privileges
Immunities and Powers) Act,
386 1958 ... ...
19 of 1958 The Income Tax (Federal Emolu-
ments) Act, 1958 ...


PAGE



396

418


15
APPOINTMENT TO THE FEDERAL PUBLIC SERVICE

THE FEDERAL SECRETARY, acting under the powers conferred on him by the Appointments in the Public Service
(Delegation) Regulations, 1958, has, after consultation with the temporary Federal Public Service Commission,
appointed Mr. MIDDLETON WILSON as an Administrative Assistant with effect from the 9th December, 1958.


16
PROMOTIONS IN THE FEDERAL PUBLIC SERVICE

THE FEDERAL SECRETARY, acting under the powers conferred on him by the Appointments in the Public Service
(Delegation) Regulations, 1958, and after consultation with the temporary Federal Public Service Commission,
has been pleased to promote the following persons to the posts, and with effect from the dates indicated
hereunder :-


Officer's Name Present Office Post to which promoted
Gilkes, Lionel ... Clerical Officer, Grade I Executive Officer
Thompson, Miss Evril Stenographer ... ... Secretary-Stenographer
Mayers, Miss Cynthia Stenographer ... ... Secretary-Stenographer


Effective date
of appointment
... ... 1.11.58
... ... 1. 1.59
... ... 1. 1.59


17
AMENDING NOTICE

THE REGIMENT of Second Lieutenant THOMAS MICHAEL GRIFFITHS (454552) shown in Gazette Notice No. 2 of
the 2nd January, 1959, as "The King's Shopshire Light Infantry" should be amended to read "The King's
Shropshire Light Infantry".


Govrmamrr Pmartmo Ownca, TammID, T.W.I.-1959


II

























THE WEST INDIES GAZETTE


VoL 2 FRIDAY, 23th JANUARY, 1959 No. 5


LEGAL SUPPLEMENT


PART I-ACTS OF THE FEDERAL LEGISLATURE

(including regulations made under section 2 of the West Indies Federa-
tion) Order in Council, 1957).


TABLE OF CONTENTS

No. Page
16 of 1958 The Pensions Act, 1958 348
17 of 1958 The Audit and Civil Contingencies Act, 1958 386.
18 of 1958 The Federal Legislature (Privileges, Immunities
and Powers) Act, 1958 396
19 of 1958 The Income Tax (Federal Emoluments) Act, 1958 418








The Pensions Act, 1958


THE WEST INDIES


ACT No. 16 of 1958.

THE PENSIONS ACT, 1958

ARRANGEMENT OF SECTIONS
Section
1. Short title.
2. Interpretation.
3. Pension Regulations-First Schedule.
4. Pensions, etc., to be appropriated out of the public funds of the
Federation.
5. Pensions, etc., not of right.
6. Circumstances in which pension may be granted.
7. Retirement on grounds of public interest.
8. Compulsory retirement.
9. Maximum pension.
10. Liability of pensioners to be called upon to take further employment.
11. Suspension of pension on re-employment.
12. Pensions, etc., not to be assignable.
13. Governor-General may apply part of pension for maintenance of
wife and children.
14. Pensions, etc., to cease on bankruptcy.
15. Pensions, etc., may cease on conviction.
16. Pensions, etc., may cease on accepting certain appointments.
17. Gratuity where officer dies in the service or after retirement.
18. Pensions to dependants when an officer dies as a result of injuries
received or disease contracted in the discharge of his duties.








The Pensions Act, 1958


19. Determination of questions of interpretation.
20. References to Governor-General.
21. Commencement.


SCHEDULE

REGULATIONS

PART I
PRELIMINARY
1. Short title.
2. Interpretation.

PART H
OFFICERS ,WITHOUT OTHER PUBLIC SERVICE

3. Application of Part II.
4. Pension to whom and at what rates to be granted.
5. Gratuities where length of service does not qualify for pension.
6. Marriage gratuities.

PART III
TRANSFERRED OFFICERS

7. Application of Part III.
8. Interpretation.
9. Pension for service wholly within the group.
LO. Pension where other service is not within the group.
L1. Pension when other service both within and not within the group.
L2. Gratuities where length of service does not qualify for pension.
13. Marriage gratuities.

PART IV
GENERAL


General rules as to qualifying service and pensionab
Continuity of service.
Leave without salary.
Service in Her Majesty's forces.
Emoluments to be taken for computation of pensions,
Service in non-pensionable office.
Acting service.
Service under age of 20 or on probation or agreement.


le service.


etc.


349








:50 ?The Pensions Act. 1958

PART V
SUPPLEMENTARY

22. Abolition of office and reorganisation.
23. Officers injured or contracting diseases in the discharge of their
duties.
24. Officers retiring on account of ill health.
25. Gratuity and reduced pension.
26. Gratuities for officers who have served in non-pensionable offices.








The Pensions Act. 1958 351


I ASSENT

HAILES
[L.S.]
GOVERNOR-GENERAL

31st December, 1958.







An Act to provide pensions for members of the
public service of the Federation.

Be it enacted by the Queen's Most Excellent
Majesty, by and with the advice and consent of the Senate
and the House of Representatives of The West Indies, and
by the authority of the same, as follows:-

1. (1) This Act may be cited as the Pensions Act, 1958. Short title
and
application.
(2) This Act shall apply to the Turks and Caicos
Islands and the Cayman Islands.

2. (1) In this Act, unless the context otherwise requires, Interpre-
the following expressions shall have the meanings herebyaton
respectively assigned to them, that is to say-
"pensionable office" means-
(a) in relation to the public service of the
Federation, an office which, by virtue of
provision for the time being in force in a-








352 The Pensions Act. 1958

notification made by the Governor-General
and published in the Gazette, is declared to
be a pensionable office; and any such
notification may from time to time be
amended, added to, or revoked by a notifica-
tion so made and published; but where by
virtue of any such amendment or revocation
any office ceases to be a pensionable office,
then so long as any person holding that office
at the time of the amendment or revocation
continues therein, the office shall as respects
that person, continue to be a pensionable
office;
(b) in relation to other public service, an office
which is for the time being a pensionable office
under the law in force in respect of such
service;

"non-pensionable office" means-
(a) in relation to the public service in respect of
the government of the Federation, an office
which by virtue of provision for the time
being in force in a notification made by the
Governor-General and published in the
Gazette, is declared to be a non-pensionable
office; and any such notification may from
time to time be amended, added to, or
revoked, by another notification so made and
published; but where by virtue of any such
amendment or revocation any office ceases to
be a non-pensionable office but does not
become a pensionable office then so long as
any person holding that office at the time of
the amendment or revocation continues
therein the office shall as respects that person
continue to be a non-pensionable office;
(b) in respect of other public service, an office
which is not a pensionable office;

"pensionable emoluments"-
(a) in relation to the public service of the Federa-
tion, includes salary, personal allowances and







The Pensions Act, 1958 353

house allowance but does not include duty
allowance, entertainment allowance or any
other emoluments whatever;
(b) in relation to other public service, means
emoluments which count for pension in
accordance with the law in force in respect
of such service;
"salary" means the salary attached to a pensionable
office or where provision is made for taking
service in a non-pensionable office into account
as pensionable service, the salary attached to
that office;
"personal allowance" means a special addition to
salary granted personally to the holder for the
time being of the office, but does not include
such an addition if it is granted subject to the
condition that it shall not be pensionable;
"house allowance" includes the estimated value of
free quarters as defined in regulations under
this Act;
"public service" means-
(a) service of the Crown in a civil capacity in
respect of the government of the Federation
or any other country or territory in the
Commonwealth;
(b) service which is pensionable-
(i) under the Oversea Superannuation
Scheme;
(ii) under any Acts relating to the super-
annuation of teachers in the United
Kingdom;
(iii) in a Colonial University College;
(iv) under a local authority in the United
Kingdom;
(v) under the National Health Service of the
United Kingdom;







354 The Pensions Act. 1958

(c) any other service that the Governor-General
acting after consultation with the Secretary
of State may determine to be public service
for the purpose of any provision of this Act;
and
(d) except for the purposes of computation of a
pension or gratuity and of section 9 of this
Act, service as a Governor-General, Governor
or High Commissioner in any country or
territory in the Commonwealth.
"other public service" means public service other
than the public service of the Federation.
(2) For the purpose of computing under this Act the
amount of the pension or gratuity of an officer who-

(a) had a period of service in the Pre-Federal
Organisation set up to establish the Federa-
tion, and
(b) was confirmed without break of service in a
pensionable office in the public service of the
Federation,
his period of service in the Pre-Federal Organisation shall,
if the Governor-General so directs, be taken into account as if
it were service in a pensionable office in the public service
of the Federation; and the Governor-General may declare
that an office held by the officer in the Pre-Federal
Organisation shall be deemed to be the same as the
pensionable office in the public service of the Federation in
which the officer was confirmed.
(3) For the avoidance of doubts it is hereby declared
that where an officer has been confirmed in a pensionable
office and is thereafter appointed to another pensionable
office, then, unless the terms of such appointment otherwise
require, such last-mentioned office is, for the purpose of this
Act, an office in which he has been confirmed.
Pension 3. (1) Pensions, gratuities and other allowances may be
tiosa- granted by the Governor-General in accordance with the
First regulations contained in the Schedule to this Act to officers
Schedule. who have been in the public service of the Federation.







The Pensions Act, 1958 355

(2) The Governor-General with the sanction of the
Secretary of State may from time to time make regulations
amending, adding to or revoking the regulations contained
in the Schedule to this Act, and all regulations so made shall
be laid before each chamber of the Federal Legislature and
published in the Gazette.

(3) Whenever the Governor-General is satisfied that
it is equitable that any regulation made under this section
should have retrospective effect in order to confer a benefit
upon or remove a disability attaching to any person, that
regulation may be given retrospective effect for that purpose.
Provided that no such regulation shall have
retrospective effect unless it has received, before being made,
the approval of each chamber of the Federal Legislature
signified by resolution.

(4) All regulations made under this Act shall have the
same force and effect as if they were contained in the
Schedule to this Act, and the expression "this Act", shall
wherever it occurs in this Act, be construed as including a
reference to the said Schedule.

(5) Any pension or gratuity granted under this Act
shall be computed in accordance with the provisions in force
at the actual date of an officer's retirement.

4. All such sums of money as may from time to time Pensions,
be granted by way of pension, gratuity or other allowance in ptc.to be
pursuance of this Act are hereby appropriated out of the priated
public funds of the Federation and shall be paid therefrom out of the
on the warrant of the Governor-General. funds of
the Federa-
tion.
5. (1) No officer shall have an absolute right to Pensions,
compensation for past services or to pension, gratuity, or of right.
other allowance; nor shall anything in this Act affect the
right of the Crown to dismiss any officer at any time and
without compensation.

(2) Where it is established to the satisfaction of the
Governor-General that an officer has been guilty of
negligence, irregularity or misconduct, the pension, gratuity,
or other allowance may be reduced or altogether withheld.







356 The Pensions Act, 1958

Circum- 6. No pension, gratuity or other allowance shall be
which granted under this Act to any officer except on his retirement,
pension from the public service in one of the following cases-
may be
granted. (a) If he retires from the public service of the
Federation after he attains the age of fifty-five
years or, in special cases with the approval
of the Governor-General, fifty years;
(b) if, having been transferred to other public
service-
(i) he retires after he attains the age at
which he is permitted by the law or
regulations of the public service in which
he is last employed to retire on pension
or gratuity or, if no age is prescribed by
the said law or regulations, he retires
after he attains the age of fifty; or
(ii) he retires in any other circumstances in
which he is permitted by the said law or
regulations to retire on pension or
gratuity;
(c) on the abolition of his office;
(d) on compulsory retirement for the purpose of
facilitating improvement in the organisation
of the department to which he belonged, by
which greater efficiency or economy may be
effected;
(e) on medical evidence to the satisfaction of the
Governor-General or the Secretary of State
that he is incapable by reason of any infirmity
of mind or body of discharging the duties of
his office and that such infirmity is likely to
be permanent;
(f) in the case of termination of employment in
the public interest as provided in this Act;
(g) on retirement in circumstances not mentioned
in the preceding paragraphs of this section,
2 E. 62. rendering him eligible for a pension under
the Imperial Governor's Pensions Act, 1957,
or any Imperial Act amending or replacing
that Act:









Provided that a gratuity may be granted to a
female officer, in accordance with the provisions of this Act,
who retires for the reason that she has married or is about
to marry, notwithstanding that she is not otherwise eligible
under this section for the grant of any pension, gratuity or
other allowance.

7. Where an officer's service is terminated on the Retire-
ment on
ground that, having regard to the conditions of the public grounds of
service, the usefulness of the officer thereto and all the other public
circumstances of the case, such termination is desirable in the interest.
public interest and a pension, gratuity or other allowance can-
not otherwise be granted to him under the provisions of this
Act, the Governor-General may, if he thinks fit, grant such
pension, gratuity or other allowance as he thinks just and
proper, not exceeding in amount that for which the officer
would be eligible if he retired from the public service in the
circumstances described in paragraph (e) of section 6 of
this Act.
8. The Governor-General may require an officer to Compul-
retire from the public service in respect of the government of mso ret.i
the Federation-
(a) at any time after he attains the age of sixty
years; or
(b) in special cases, where the public interest
requires at any time after he attains the age
of fifty years;
(c) in the case of a female officer, on marriage.

9. (1) Except in cases provided for by subsection (2) of Maximum
this section, a pension granted to an officer under this Act pension.
shall not exceed two-thirds of the highest pensionable
emoluments drawn by him at any time while in the public
service in respect of the government of the Federation.
(2) An officer who has been granted a pension in
respect of other public service shall not at any time draw
from the public funds of the Federation an amount of
pension which, when added to the amount of any pension
or pensions drawn in respect of other public service, exceeds
two-thirds of the highest pensionable emoluments drawn by
him at any time in the course of his public service.


357


Thze Pensrions Act, 1958







358 The Pensions Act, 1958

Provided that where an officer receives in respect
of some period of public service both a gratuity and a
pension, the amount of such pension shall be deemed for the
purpose of this subsection to be what it would have been if
part of it had not been commuted or, in the case of a pension
granted under the Superannuation Acts of the United
Kingdom or under the Oversea Superannuation Scheme, to
be four-thirds of its actual amount.

(3) Where the limitation prescribed by the preceding
subsection operates, the amount of pension to be drawn from
the public funds of the Federation shall be such amount as
the Governor-General shall determine after consultation
with the Secretary of State in order that it may be
determined with due regard to the amount of any pension
or pensions to be drawn in respect of other public service.
(4) For the purposes of the preceding subsections an
additional pension granted in respect of injury shall not be
taken into account; but where the officer is granted such an
additional pension under this Act, the amount thereof
together with the remainder of his pension or pensions shall
not exceed five-sixths of his highest pensionable emoluments
at any time in the course of his public service.
Liability of 10. (1) Every pension granted under this Act shall be
ensinersd subject to the condition that unless or until the person in
upon to receipt of the pension has attained the age of fifty years, he
rather may, if physically fit for service, be called upon by the
employ- Secretary of State to accept, in lieu of his pension, an office,
ment. whether in the public service of the Federation or in other
public service, not less in value, due regard being had to
circumstances of climate, than the office which he held at the
date of his retirement.

If a pensioner so called upon declines to accept
such office the payment of his pension may be suspended
until he has attained the age of fifty years.
(2) The provisions of the foregoing subsection shall
not apply in any case where the Governor-General, being of
opinion that the person in receipt of pension is not qualified
for other employment in the public service or that there is
no reason to expect that he can be shortly re-employed
therein, otherwise directs.








The Pensions Act. 1958 359

11. If a person to whom a pension has been granted Suspension
under this Act is appointed to an office in the public service, re-ln
the payment of his pension may, with his consent, if the employ-
Governor-General thinks fit, be suspended during the period ment.
of his re-employment.
12. A pension, gratuity or other allowance granted Pensions,
under this Act shall not be assignable or transferable except C'be'nt
for the purpose of satisfying- assignable.
(a) a debt due to the Crown or other authority in
respect of the government of the Federation;
or
(b) an order of any court for the payment of
periodical sums of money towards the
maintenance of the wife or former wife or
minor child of the person to whom the
pension, gratuity, or other allowance has been
granted,
and shall not be liable to be attached, sequestered or levied
upon for or in respect of any debt or claim whatever except
a debt due to the Federation as aforesaid.
13. (1) Where any person to whom a pension has been Governor-
granted has deserted and left his wife or child within the may apply
Federation without sufficient means of support, the part of
Governor-General, on being satisfied that such wife or child pension for
is by reason of such person's absence from the Territory of tenance of
residence of the wife unable, and would but for such absence wife and
be able, to obtain an order of maintenance, may from time to
time deduct from the moneys payable to such person by way
of pension such sum or sums as the Governor-General may
deem expedient, and may apply the same for the maintenance
and support of such wife or child.
(2) Where any person to whom a pension has been
granted has been adjudicated a person of unsound mind, and
has a wife or a child or children living, the Governor-General
may deduct from the moneys payable to such person by way
of pension such sum or sums as he may deem expedient and
apply the same for the maintenance and support of the wife
or any child or children of such person.
14. (1) If any person to whom a pension or other Pensions,
allowance has been granted under this Act is adjudicated etc. to
bankrupt or is declared insolvent by judgment of any bankruptcy.









360 The Pensions. Act, 1958

competent court, then such pension or allowances shall
forthwith cease.

(2) If any person is adjudicated bankrupt or is
declared insolvent as aforesaid either-

: (a) after retirement in circumstances in which he
is eligible for pension or allowance under this
Act but before the pension or; allowance is
granted; or

(b) before such retirement, and he shall not have
obtained his discharge from the bankruptcy
or insolvency at the date of his retirement,

then, in the former case any pension or allowance eventually
granted to him shall cease as from the date. of the adjudica-
tion or declaration as the case may be and, in the latter case,
theL pension or allowance may be granted, but shall cease
forthwith and not become payable.

(3) Where a pension or allowance ceases by reason of
this section, the Secretary of State or, if the person in
question is resident in the Federation, the Governor-General,
may from time to time during the remainder of such person's
life, or during such shorter period or periods,: either
Continuous or discontinuous, as the Secretary of State or the
Governor-General, as the case may be, shall think fit, direct,
all or any part of the monies to which such person would
have been.entitled by way of pension or allowance,.ha'd:he
not become bankrupt or insolvent, to be paid to, or applied
for the maintenance or benefit of, all or any to the exclusion
of the other or others, of the following, that is to say, such
person and any: wife, child or children of his, in such
.proportions and manner as the Secretary of State or the
Governor-General, as the case may be, thinks proper, .aid
:upon' such direction such money shall: be paid or applied
accordingly. : ...

. :.... (4) Monies applied for the discharge of the debts of
the person whpse pension or allowance has so ceased .shall,
,for the purposes of this section, be regarded as aplid .'fpr
his benefit.








The Pensions Act. 1958 3G1

(5) When a person whose pension or allowance has so
ceased obtains his discharge from bankruptcy or insolvency,
the Secretary of State, or if such person is resident in the
Federation, the Governor-General, may direct that the
pension or allowance shall be restored as from the date of
such discharge or any later date, and upon such direction the
pension or allowance shall be restored accordingly.
15. (1) If any person to whom a pension or other Pensions,
allowance has been granted under this Act is sentenced to et, may
a term of imprisonment by any competent court for an conviction.
offence, such pension or allowance shall, if the Secretary of
State or, if such person is resident in the Federation, the
Governor-General, so directs, cease as from such date as the
Secretary of State or the Governor-General as the case may
be determines.
(2) If any person is sentenced as aforesaid after
retirement in circumstances in which he is eligible for
pension or allowance under this Act but before the pension
or allowance is granted, then the provisions of the foregoing
subsection shall apply as respects any pension or allowance
which may be granted to him.
(3) Where a pension or allowance ceases by reason of
this section the Secretary of State or the Governor-General,
as the case may be, may direct all or any part of the monies
to which such person would have been entitled by way of
pension or allowance had he not been sentenced as aforesaid
to be paid, or applied, in the same manner in all respects as
prescribed in the preceding section, and upon such direction
such money shall be paid or applied accordingly.
(4) If such person after conviction at any time
receives a free pardon, the pension or allowance shall be
restored with retrospective effect; but in determining
whether arrears of such pension or allowance are payable to
such person and.in computing the amount thereof, account
shall be taken of all monies paid or applied under the
preceding subsection.
16. If any person to whom a pension or other Pensions,
allowance has been granted under this Act otherwise than etc., may
cease on
under section 18 becomes either a director of a company the accepting
principal part of whose business is in any way directly epii
concerned with the Federation, or an officer or servant ments.








862 The Pensions Act, 1938

employed in the Federation by any such company, without
the prior permission of the Governor-General in writing,
such pension or allowance shall cease if the Governor-General
so directs:

Provided that the Governor-General, on being
satisfied that the person in respect of whose pension or
allowance he has given such a direction has ceased to be a
director of such company or to be employed as an officer or
servant of such company in the Federation, as the case may
be, may give directions for the restoration of such pension or
allowance, with retrospective effect, if he shall see fit, to such
date as he shall specify, and the pension or allowance shall
be restored in accordance with any such directions.

Gratuity 17. (1) Where an officer holding a pensionable or
fficr dies non-pensionable office who is not on probation or agreement,
in the dies while in the public service of the Federation, the
serce ote- Governor-General may grant to his legal personal repre-
ment. tentative a gratuity of an amount whichever of the following
is the greater-

(a) the annual pensionable emoluments which
would have been taken for the purpose of
computing any pension or gratuity granted
to the officer under this Act if he had retired
from the public service at the date of his
death on the ground of ill-health;

(b) the total of the gratuities which would have
been granted to him under this Act and in
respect of his service under any scheduled
administration (as defined in regulation 8 of
the Regulations contained in the Schedule to
this Act) if he had retired from the public
service at the date of his death on the ground
of ill-health and had been granted a gratuity
and, in the case of a pensionable office, a
pension by each administration.

(2) Where an officer dies after retirement from the
S public service of the Federation having been granted, or
having become eligible for, a pension under this Act, and the
total of all the sums paid or payable to him at the date of








The Pensions Act, 1958


his death on account of any pension and any gratuity granted
to him under this Act and in respect of his service under any
scheduled administration is less than the amount of the
annual pensionable emoluments which he last received, the
Governor-General may grant to his legal personal represen-
tative a gratuity equal to the deficiency.

(3) The Governor-General may in any case where the
amount of the gratuity payable thereunder does not exceed
the sum of five hundred dollars, dispense with the production
of probate or letters of administration and cause the gratuity
to be paid to the dependant or dependants of the officer and,
where there is more than one such dependant, may divide the
gratuity among the dependants in such proportion as he may
think fit.

(4) In the case of an officer not holding a pensionable
office, the expression "pensionable emoluments" in this
section shall mean the emoluments enjoyed by him which
would have been pensionable emoluments if the office held
by him had been a pensionable office.

18. (1) Where an officer while in the public service of the Pensions to
dependants
Federation- when an
officer dies
(a) is injured in the actual discharge of his duty as a result
by some injury specifically attributable to the of injuries
received or
nature of his duty which is not wholly or disease
mainly due to, or seriously aggravated by, contacted
his own serious and culpable negligence or discharge
misconduct; or of his
duties.
(b) contracts a disease to which he is exposed by
the nature of his duty, not being a disease
wholly or mainly due to, or seriously
aggravated by, his own serious and culpable
negligence or misconduct,
and dies as a direct result thereof, and such death occurs
within seven years of the date when he was injured or
contracted the disease, the Governor-General may grant, in
addition to the grant, if any, made to his legal personal
representative under section 17 of this Act-
(i) if the deceased officer leaves a widow, a
pension to her, while unmarried at -a rate







164 The Pensions Act, 1958


not exceeding ten-sixtieths of his annual
pensionable emoluments at the date of
the injury or ninety-six dollars a year,
whichever is the greater;
(ii) if the deceased officer leaves a widow to
whom a pension is granted under the
preceding paragraph and a child or
children, a pension in respect of each
child, until such child attains the age of
nineteen years, of an amount not
exceeding one-eighth of the pension
prescribed under the preceding para-
graph;
(iii) if the deceased officer leaves a child or
children, but does not leave a widow, or
no pension is granted to the widow, a
pension in respect of each child, until
such child attains the age of nineteen
years, of double the amount prescribed by
the preceding paragraph;

(iv) if the deceased officer leaves a child or
children and a widow to whom a pension
is granted under paragraph (i) of this
subsection, and the widow subsequently
dies, a pension in respect of each child as
from the date of the death of the widow
until such child attains the age of
nineteen years, of. double the amount
prescribed in paragraph (ii) of this
subsection;
(v) if the deceased officer does not leave a
widow, or if no pension is granted to his
widow and if his mother was wholly or
mainly dependent on him for her support,
a pension to the mother of an amount not
exceeding the pension which might have
been granted to his widow;
(vi) if the deceased officer does not leave a
widow or mother, or if no pension is
granted to his widow or mother, and
if his father was wholly or mainly







The Pensions Act, 1958 365

dependent on him for his support, a
pension to the father of an amount not
exceeding the pension which might have
been granted to his widow;

(vii) if the deceased officer does not leave a
child or children who is or are eligible
for a pension under the provisions of this
section, and if any brother or sister was
wholly or mainly dependent on him for
support, a pension to any such brother
or sister until he or she attains the age
of nineteen years, of the same amount
and subject to the same conditions as the
pension which might have been granted
under paragraph (ii), (iii) or (iv) of this
subsection, as the case may be:

Provided that-
(a) if in the opinion of the Governor-General
there are compassionate grounds for so
doing, he may grant to any child of a deceased
officer being a child who at the date of the
death of the officer was wholly or mainly
dependent on him for support and who has
attained the age of nineteen a pension for
such period as the Governor-General may
determine, of an amount not exceeding the
pension which may *be granted under
paragraph (ii), (iii) or (iv) of this subsection.
as the case may be;

(b) where a deceased officer leaves a child who
was incapacitated at the time of the officer's
death (hereinafter in this section referred to
as an "incapacitated child") the Governor-
General may, notwithstanding any pension
which may have been granted under para-
graph (ii), (iii) or (iv) of this subsection
grant an additional pension in respect of such
incapacitated child after he has attained the
age of nineteen years and so long as his
incapacity shall continue, of an amount not
exceeding one-half the pension which might







366 The Pensions Act, 1958

have been granted under paragraph (ii), (iii)
or (iv) aforesaid, as the case may be;

(c) where compensation in respect of the death
is payable under any law in force in the
Federation which provides for the payment of
workmen's compensation, or where benefits
corresponding to benefits granted under this
section are payable under the Oversea
Superannuation Scheme or under the law in
force in respect of any other public service,
in respect of death, the Governor-General may
reduce or withhold any pension which may be
payable under this section in such manner as
he may consider reasonable;

(d) no pension shall be payable under this
subsection at any time in respect of more
than six children exclusive of incapacitated
children, and where there are more than six
such children, in respect, of whom, but for this
proviso, a pension would be payable, then the
amount payable in respect of six children
shall be divided equally among all such
children during the period in which there are
more than six children of pensionable age;

(c) in the case of a pension granted under
paragraph (v) of this subsection, if the
mother is a widow at the time of the grant of
the pension and subsequently remarries such
pension shall cease as from the date of
remarriage;

(f) a pension granted to a female child under this
section shall cease upon her marriage under
the age of nineteen years.

(g) in the case of a pension granted under
paragraph (v), (vi) or (vii) of this subsection,
if it appears to the Governor-General, or if
such person is not resident in the Federation,
the Secretary of State, at any time that the
mother or father, or any brother or sister,







The Pensions Act, 1958 367

is adequately provided with other means of
support, such pension shall cease as from such
date as the Governor-General or the Secretary
of State, as the case may be, may determine.
(2) In the case of an officer not holding a pensionable
office, the expression "pensionable emoluments" in the
preceding subsection shall mean the emoluments enjoyed by
him which would have been pensionable emoluments if the
office held by him had been a pensionable office.
(3) If an officer proceeding by a route approved by
the Governor-General to or from the Federation, or from one
island in the Federation to another, at the commencement or
termination of his service in the public service of the
Federation, or for a period of secondment, duty leave or
leave therefrom, dies as a result of damage to the vessel,
aircraft or vehicle in which he is travelling, or of any act of
violence directed against such vessel, aircraft or vehicle, and
the Governor-General is satisfied that such damage or act is
attributable to circumstances arising out of war in which Her
Majesty may be engaged, such officer shall be deemed, for
the purposes of this section, to have died as a result of
the circumstances described in paragraph (a) of subsection
(1) of this section.
(4) An officer who dies as a result of an injury
received while travelling by air in pursuance of official
instructions, which injury is not wholly or mainly due to, or
seriously aggravated by, his own serious and culpable
negligence or misconduct, shall be deemed for the purposes
of this section to have died in the circumstances described in
paragraph (a) of subsection (1) of this section.
Provided that in such a case the rates of pension
prescribed in paragraphs (i) and (ii) of subsection (1)
of this section shall be fifteen-sixtieths and one-sixth
respectively.
(5) (a) Where the Governor-General is satisfied that
damages have been or will be recovered in respect of the
death for which a pension may be granted under subsection
(1) of this section, the Governor-General may take those
damages into account against such pension in such manner
and to such extent that he may think fit and may withhold
or reduce the pension accordingly.







The Pensions Act, 1958


(b) For the purposes of this subsection an officer
shall be deemed to recover damages whether they are paid
in pursuance of a judgment or order of a court or by way of
settlement or compromise of his claim and whether or not
proceedings are instituted to enforce that claim.
(6) For the purposes of this section the following
words have, in relation to an officer, the meanings
hereby respectively assigned to them-
(a) "brother" includes, in relation to a person,
every male child of his father or his mother;
(b) "child" includes-

(i) a posthumous child;

(ii) a step-child or illegitimate child born
before the date of the injury or contract-
ing the disease, as the case may be, and
wholly or mainly dependent upon the
deceased officer for support; and

(iii) an adopted child, adopted in a manner
recognized by law, before the date of the
injury or contracting the disease, as the
case may be, and dependent as aforesaid;
(c) "incapacitated" means in relation to a child,
incapable by reason of some specific bodily or
mental disability of earning his own living,
and a child, who is in any event too young to
earn his own living shall be treated as
incapacitated for the purposes of this section
if it appears that, by reason of any specific
bodily or mental disability, he will be
incapable of earning his own living when he
attains the age at which he would otherwise
be capable of doing so;

(d) "father" includes his step-father and a male
person by whom he has been adopted;
(e) "mother" includes, in relation to a person, a
stepmother and a female person by whom he
has been adopted;







The Pensions Act. 1958


(f) "sister" includes every female child of his
father or his mother.

19. When any question arises as to the interpretation Determina-
or application of any of the provisions of this Act, such qestins
question may be determined by the Governor-General, of inter-
acting after consultation with the Secretary of State. pretation.

20. In the exercise of any of the functions conferred Reference
on him by or under this Act (other than functions conferred to
Governor-
by paragraphs (a) of the definitions of pensionable office and General.
non-pensionable office in subsection (1) of section 2 and by
subsections (2) and (4) of section 3 thereof) the Governor-
General is authorised to exercise that function in his
discretion after consultation with the Public Service
Commission.

21. This Act shall be deemed to have come into Commence-
operation on the third day of January, 1958. ment.








370 The Pensions Act, 1958


SCHEDULE

REGULATIONS

PART I

PRELIMINARY

Short title. 1. These Regulations may be cited as the Pensions Regulations,
1958.

Interpre- 2. In these Regulations, unless the context otherwise requires-
tation.
"qualifying service" means service which may be taken into
account in determining whether an officer is eligible by
length of service for pension, gratuity, or other allowance;

"pensionable service" means service which may be taken into
account in computing pension under these Regulations;

"the Act" means the Pensions Act, 1958.

PART II
OFFICERS WITHOUT OTHER PUBLIC SERVICE

Application 3. Save when the Governor-General in any special case otherwise
of Part II. directs, this Part of these Regulations shall not apply in the case of any
officer transferred to or from the public service of the Federation from
or to other public service except for the purpose of determining whether
such officer would 'have been eligible for pension or gratuity, and the
amount of pension or gratuity, for which the officer would have been
eligible, if the service of the officer had been wholly service in the
public service of the Federation.

Pension to 4. Subject to the provisions of the Act and of these Regulations,
whom and every officer holding a pensionable office in the public service of the
at what be Federation, who has been in the said public service for ten years or more,
rates to be
granted. may be granted on retirement a pension at the annual rate- of one six-
hundredth of his pensionable emoluments for each complete month of
his pensionable service.

Gratuities 5. Every officer, otherwise qualified for a pension, who has not
where been in the public service of the Federation for ten years, may be granted
length of
service on retirement a gratuity not exceeding five times the annual amount of
does not the pension which, if there had been no qualifying period might have
qualify for been granted to him under regulation 4 of these Regulations.
pension.

Marriage 6. Where a female officer having held a pensionable office or
gratuities, pensionable offices in the public service of the Federation for not less








The Pensions Act, 1958


than five years and having been confirmed in a pensionable office, retires
from that public service for the reason that she has married or is about
to marry, and is not eligible for the grant of any pension or otherwise
eligible for gratuity under this Part of these Regulations, she may be
granted, on production within six months after her retirement or such
longer period as the Governor-General may in any particular case allow,
of satisfactory evidence of her marriage, a gratuity not exceeding one-
twelfth of a month's pensionable emoluments for each completed month
of pensionable service in the public service of the Federation or one year's
pensionable emoluments, whichever shall be the less:

Provided that when a period of service in the public service of the
Federation otherwise than in a pensionable office is taken into account
as pensionable service under regulation 19, the officer shall, during that
period be deemed for the purposes of this regulation to be holding a
pensionable office.'


PART III

TRANSFERRED OFFICERS

7. This Part of these Regulations shall apply only in the case Application
of an officer transferred to or from the public service of the Federation art
from or to other public service.

8. (1) In this Part and Part IV of these Regulations:- tatio

"scheduled administration" means the Government of any
territory, or any authority, mentioned in the Schedule to
these Regulations, and includes the Government of Ceylon
in respect of any officer appointed to the public service
of that territory prior to the 4th February, 1948, and the
Government of Palestine in respect of any officer appointed
to the public service of that territory prior to the 15th May,
1948.

"service in the group" means service in the public service of
the Federation and under a scheduled administration or
scheduled administrations.

(2) Where an officer to whom this Part of these Regulations
applies is, on his retirement from the public service, not granted a
pension or gratuity in respect of his employment in the service in which
he was last employed, solely by reason of the fact that 'he has not held
office or pensionable office therein for a specified period, he shall never-
theless be deemed for the purposes of this Part of these Regulations to
have retired in circumstances in which he is permitted by the law in force
in respect .of the service in which he is last employed to retire on pension
or gratuity.








The Pensions Act. 1958


Pension for 9. (1) Subject to the provisions of the Act and of these Regulations,
service where the other public service of an officer to whom this Part of these
wholly
within the Regulations applies has been wholly under one or more scheduled admin-
group. istrations and his aggregate service would have qualified him had it been
wholly service in the public service of the Federation for a pension under
the Act, he may, on his retirement from the public service, be granted
in respect of his service in the public service of the Federation a pension
of such an amount as shall bear the same proportion to the amount of
pension for which he would have been eligible had his service been
wholly in the public service of the Federation as the aggregate amounts
of his pensionable emoluments during service in the public service of the
Federation shall bear to the aggregate amounts of his pensionable
emoluments throughout his service in the group.

(2) In determining for the purposes of this regulation the pension
for which an officer would have been eligible if his service had been
wholly service in the public service of the Federation-
(a) in the application of regulation 18, his pensionable
emoluments shall be determined by reference to the
pensionable emoluments enjoyed by him at the date of
his retirement from the public service or during the three
years or lesser period preceding that date, as the case
may be, except that where the officer is not serving under
a scheduled administration at that date, the date upon
which he was last transferred from the public service
under a scheduled administration shall be deemed to be
the date of his retirement for the purposes of this sub-
paragraph;

(b) no regard shall be had to an additional pension under
regulations 22, 23 or 24;
(c) regard shall be had to the condition that pension may not
exceed two-thirds of his highest pensionable emoluments;
(d) no period of other public service under a scheduled
administration in respect of which no pension or gratuity
is granted to him shall be taken into account.
(3) For the purposes of this regulation the aggregate amount of
an officer's pensionable emoluments shall be taken as the total amount
of pensionable emoluments which he would have received or enjoyed
had he been on duty on full pay in his substantive office or offices
throughout his period of service in the group subsequent to the attain-
ment of the age of twenty years:

Provided that-
(a) in calculating the aggregate amount of his pensionable
emoluments, no account shall be taken of any service








The Pensions Act, 1958 373

under a scheduled administration in respect of which no
pension or gratuity is granted to him;

(b) where under regulation 19 service in a civil capacity
otherwise than in a pensionable office is taken into account
as pensionable service, the officer's aggregate pensionable
emoluments during that service shall be taken into account
for the calculation aforesaid.

10. (1) Subject to the provisions of the Act and of these Regulations, Pension
where other
where the other public service of an officer to whom this Part of theseservice is
Regulations applies has not included service under any of the scheduled not within
administrations, and his aggregate service would have qualified him, had the group.
it been wholly service in the public service of the Federation, for a
pension under these Regulations, he may on his retirement from the
public service, be granted in respect of his service in the public service
of the Federation a pension at the annual rate of one six-hundredth of
his pensionable emoluments for each complete month of 'his pensionable
service in the public service of the Federation.

(2) Where the officer is not in the public service of the Federation
at the time of such retirement, his pensionable emoluments for the
purposes of the preceding paragraph shall be those which would have
been taken for the purposes of computing his pension if he had retired
from the public service and been granted a pension at the date of his
last transfer from the public service of the Federation.

11. Where a part only of the other public service of an officer Pension
lo whom this Part of these Regulations applies has been under one orwhen other
more of the scheduled administrations, the provisions of regulation 9 thin and
shall apply; but in calculating the amount of pension, regard shall be hadnot within
only to service in the group. the group.

12. Subject to the provisions of the Act and of these Regulations, Gratuities
'where
where an officer to whom this Part of these Regulations applies retires length of
from the public service but has not been in the public service for tenservice does
years, he may, be granted in respect of his service in the public servicenot Qualify
of the Federation a gratuity not exceeding five times the annual amountfor pension.
of the pension which, if there had been no qualifying period, might have
been granted to him under regulations 9. 10 or 11, as the case may be.

13. A female officer to whom this Part of these Regulations applies Marriage
who retires for the reason that ?he has married, or is about to marry, gratuities.
and in consequence-

(a) would, if the whole of her public service had been service
in the public service of the Federation, have been eligible
for a gratuity under regulation 6 of these Regulations, and

(b) if she is at the date of her retirement in other public
service, is eligible for a gratuity under provisions







374 The Pensions Act, 1958


corresponding to that regulation in the law in force in
respect of the public service in which she is last employed,

may, if she is not eligible for the grant of any pension or otherwise
eligible for gratuity under this Part of these Regulations, be granted a
gratuity which bears to the gratuity for which she would be eligible
if the whole of her public service had been in the service in which
she is last employed the proportion which her service in the public
service of the Federation bears to her total pensionable service:

Provided that for the purpose of computing her total pensionable
service under this regulation, no regard shall be had to any service
under a scheduled administration which does not grant a gratuity to her
in consequence of her retirement.


PART IV

GENERAL

IGeneral 14. (1) Subject to the provisions of these Regulations, qualifying
rules as to service shall be the inclusive period between the date on which an officer
qualifying
service and begins to draw salary in respect of public service and the date of his
pensionable leaving the public service, without deduction of any period during which
service, he has been absent on leave.

(2) No period which is not qualifying service by virtue of the
foregoing paragraph shall be taken into account as pensionable service.

(3) No period during which the officer was not in public service
shall be taken into account as qualifying service or as pensionable
service.
Continuity 15. (1) lExcept as otherwise provided in these Regulations, only
of service, continuous service shall be taken into account as qualifying service or as
pensionable service:

Provided that any break in service caused by temporary suspension
of employment not arising from misconduct or voluntary resignation
shall be disregarded for the purposes of this paragraph.

Provided also that any person holding office in the public service
in respect of the government of Palestine immediately before the fifteenth
day of May, 1948, shall be deemed to have continued in his office until
either he was appointed to the service of the Crown elsewhere, or, if he
was not so appointed, he retired or was removed from office.

(2) An officer-
(a) whose pension has been suspended under section 11 of
the Act or under a corresponding provision in any law








The Pensions Act, 1958 375


relating to the grant of pensions in respect of public
service; or

(b) who has retired from the public service without pension
on account of ill health, abolition of office, or reorgani-
sation designed to effect greater efficiency or economy,
and has subsequently been re-employed in the public
service; or

(c) who has left pensionable service under the Imperial 15 & 16
Teachers (Superannuation) Act, 1925, with a view to Geo. 5c. 59.
entering public service not being service pensionable
under the said Act and has, not later than three months,
or such extended period as the Governor-General may in
any particular case approve, after leaving such first
mentioned service, received any salary in respect of
employment in public service not so pensionable,

may, if the Governor-General thinks fit, be granted the pension or gratuity
for which he would have been eligible if any break in his public service
immediately prior to such suspension, re-employment or employment
had not occurred, such pension to be in lieu of-

(i) any pension previously granted to him from the funds
of the Federation, and

(ii) any gratuity so granted which is required to be refunded
as a condition of the application to the officer of this
regulation,

but additional to any gratuity so granted which is not required to be
refunded as aforesaid.

16. No period during which an officer has been absent from duty Leave
on leave without salary shall be taken into account as pensionable service without
unless such leave has been granted on grounds of public policy with the
approval of the Governor-General.

17 Where an officer, during some period of his service has beeuService in
on the active list of the Royal Navy, the Army or the Royal Air Force Her
and pension contributions have been paid in respect of that period from forest s
the funds of the Federation or of any scheduled administration and have
not been refunded, such period shall not be taken into account as pen-
sionable service.

18. (1) Subject to the provisions of paragraph (4) of this regulation Emolu-
for the purpose of computing the amount of the pension or gratuity ofments to
an officer who has had a period of not less than three years' pensionable betaken
beor retr' for corn-
service before his retirement-putation of
pensions,
etc.








376 The Pensions Act, 1958

(a) in the case of an officer who has held the same office for
a period of three years immediately preceding the date of
his retirement, the full annual pensionable emoluments
enjoyed by him at that date in respect of that office shall
be taken;
(b) in the case of an officer who at any time during such
period of three years has been transferred from one office
to another, but whose pensionable emoluments have not
been changed by reason of such transfer or transfers,
otherwise than by the grant of any scale increment, the
full annual pensionable emoluments enjoyed by him at the
date of his retirement in respect of the office then held by
him shall be taken;

(c) in other cases one third of the aggregate pensionable
emoluments enjoyed by the officer in respect of his service
during the three years of his service immediately
preceding the date of his retirement shall be taken;
Provided that-
(i) if such one third is less than the highest annual pension-
able emoluments enjoyed by him at the date of any
transfer within such period of three years those annual
pensionable emoluments shall be taken; and

(ii) if such one third is less than the annual pensionable
emoluments which would have been enjoyed by him at
the date of his retirement, if he had continued to hold
any office from which he has been transferred at any
time during such period of three years, and had received
all scale increments which, in the opinion of the Governor-
General, would have been granted to him, the annual
pensionable emoluments which would have been so
enjoyed shall be taken.

(2) For the purpose of determining under paragraph (1) of this
Regulation the pensionable emoluments that an officer has enjoyed or
would have enjoyed, as the case may be, he shall be deemed-

(a) to have been on duty on full pensionable emoluments
throughout the period of three years immediately
preceding the date of his retirement; and

(b) to have enjoyed the benefit of any increase due to a
revision of salaries in the pensionable emoluments of any
office held by him as if such increase had been payable
throughout such period of three years.

(3) For the purpose of computing the amount of the pension or
gratuity of an officer who has had a period of less than three years'
pensionable service before his retirement-








The Pensions Act, 1958


(a) the average annual pensionable emoluments enjoyed by
him during such period shall be taken;

(b) he shall be deemed to have been on duty on full pension.
able emoluments throughout such period; and

(c) he shall be deemed to have enjoyed the benefit of any
increase due to a revision of salaries in the pensionable
emoluments .of any office held by 'him as if such increase
had been payable throughout such period.

(4) The estimated value of free quarters in respect of public
service in respect of the government of the Federation shall be such as
shall be fixed in each case by the Governor-General, but shall not exceed
one-sixth of the actual salary of the office.

19. Only service in a pensionable office shall be taken into account Service in
as pensionable service: non-
pensionable
office.
Provided that-

(a) where a period of service in a civil capacity otherwise
than in a pensionable office (not being service in respect
of which the officer is entitled to a gratuity in lieu of
pension) is immediately followed by service in a pension-
able office and the officer is confirmed therein, such period
may with the approval of the Governor-General, be so
taken into account;

(b) any break in service which may be disregarded under
the provisions of regulation 15 of these regulations may
likewise be disregarded in determining for the purposes
of the two preceding provisions to this regulation whether
one period of service immediately follows another period
of service;

(c) (i) where an officer has been transferred from a pension-
able office in which he had been confirmed to an office
which is not pensionable and subsequently retires
either from a pensionable office or an office which is
not pensionable his service in the office which is not
pensionable may, with the approval of the Governor-
General, be taken into account as though it were
service in the pensionable office which he held
immediately prior to such transfer and at the pension-
able emoluments which were payable to him at the
date of transfer.

(ii) where a period of service in an office which is not
pensionable is taken into account under this regu-
lation, the officer shall, during that period, be deemed
for the purpose of regulation 6, 22, 23 and 24 to be








378 The Pensions Act. 1958

holding a pensionable office, and where that period
is taken into account under the preceding proviso
to have been confirmed therein.

(d) where a period of teaching service in any Territory in
the Federation which is public service but is not service
under 'the Government of that Territory is immediately
followed by service in the public service of the Federation,
such period may, with the approval of the Governor-
General, and to such extent as he may direct, be so taken
into account;

Acting 20. Any period during which an officer has performed only acting
service, service in an office may be taken into account as pensionable service
',subject, if the office is a non-pensionable office, to the provisions of the
preceding regulation) if the period of such acting service-

(a) is not taken into account as part of his pensionable service
in other public service, and

(b) is immediately preceding or followed by service in a
substantive capacity in a pensionable office in the public
service in respect of the same government or authority,
and not otherwise.

Service 21. Save as otherwise provided in these Regulations, there shall
under age not be taken into account as pensionable service-
of 20 or on
probation
or agree- (a) any period of service while the officer was under the age
ment. of 20 years, or

(b) any period of service while he was on probation or agree-
ment, unless without break of service he is confirmed in
a pensionable office in the public service:

Provided that any break of service which may be
disregarded under the provisions of regulation 15 may
likewise be disregarded in determining whether the officer
is confirmed in a pensionable office without break of
service.


PART V

SUPPLEMENTARY

Abolition 22. If an officer holding a pensionable office retires from the
of office public service in consequence of the abolition of his office or for the
and re- purpose of facilitating improvements il the organisation of the
tion. department to which he belongs, by which greater efficiency or economy
may be effected, he may-








The Pensions Act, 1958 379

(a) if he has been in the public service for less than ten years,
be granted in lieu of any gratuity under regulation 5 or
regulation 12, a pension under regulations 4, 9, 10 or 11,
as the case may be, as if the words "for ten years or
more" were omitted from regulation 4;

(b) if he retires from the public service of the Federation,
be granted an additional pension at the annual rate of
one-sixtieth of his pensionable emoluments for each
complete period of three years pensionable service:

Provided that-

(i) the addition shall not exceed ten-sixtieths; and

(ii) the addition together with the remainder of the
officer's pension shall not exceed the pension for
which he would have been eligible if he had continued
to hold the office held by him at the date of his retire-
ment, and retired on reaching the age of sixty years,
having received all increments for which he would
have been eligible by that date.

23. (1) This regulation shall apply to an officer who- Officers
injured or
contracting
(a) is injured in the actual discharge of his duty by some diseases in
injury specifically attributable to the nature of his duty the dis-
which is not wholly or mainly due to, or seriously aggra- charge of
vated by, his own serious and culpable negligence or
misconduct; or
(b) contracts a disease to which he is exposed by the nature
of his duty, not being a disease wholly or mainly due to,
or seriously aggravated by, his own serious and culpable
negligence or misconduct.

(2) In this regulation unless the contrary intention appears,
references to an officer being injured and to the date on which an injury
is sustained shall respectively be construed as including references to
him contracting such a disease as is mentioned in paragraph (1) of this
regulation and to the date on which such disease is contracted.

(3) Where an officer to whom this regulation applies is holding a
pensionable office in which he has been confirmed, he may-
(a) if his retirement is necessitated or materially accelerated
by his injury and he has been in the public service for
less than ten years, be granted, in lieu of any gratuity
under regulation 5 or regulation 12, a pension under
regulations 4, 9, 10 or 11, as the case may be, as if the
*words "for ten years or more" were omitted from the
said regulation 4;








380 The Pensions Act, 1958

(b) if he was injured while in the public service of the
Federation be granted on retirement an additional pension,
at the annual rate of the proportion of his actual pension-
able emoluments at the date of his injury appropriate to
his case as shown in the following table:-

When his capacity to contribute to his own support
is:-

Slightly impaired.................. five sixtieths;
Impaired ........................ ten sixtieths;
Materially impaired............... fifteen sixtieths;
Totally destroyed................. twenty sixtieths;

Provided that the amount of the additional pension
may be reduced to such an extent as the Governor-
General shall think reasonable where the injury is not
the cause or the sole cause of retirement.

(4) (a) An officer to whom this regulation applies who is injured
while in the public service of the Federation and who
holds a non-pensionable office, or who holds a pensionable
office in which he has not been confirmed, may be granted
on retirement, a pension of the same amount as the
additional pension which may be granted to him under
paragraph (3) of this regulation if his office were a
pensionable office and he had been confirmed therein.

(b) The provisions of regulation 25 shall not apply to a
pension granted under this paragraph.

(5) (a) If, for the purpose of assessing the amount of any
additional pension or pension to be granted under
sub-paragraph (b) of paragraph (3) or under paragraph
(4) of this regulation to any officer to whom this
regulation applies, the degree of permanent impairment
of his capacity to contribute to his support is in doubt, he
may be granted a provisional award to have effect until
such time as his degree of permanent impairment can be
determined.

(b) The provisions of regulation 25 shall not apply to an
award made under this paragraph.

(6) If an officer proceeding by a route approved by the Governor-
General to or from the Federation, or from one island in the Federation
to another, at the commencement or termination of his service in respect
of the government of the Federation, or of a period of secondment, duty
leave or leave therefrom, is injured as a result of damage to the vessel,
aircraft or vehicle in which he is travelling, or of any act of violence
directed against any such vessel, aircraft or vehicle, and the Governor-
General is satisfied that such damage or act is attributable to circum-








The Pensions Act, 1958


stances arising out of any war in which Her Majesty may be engaged,
such officer shall be deemed for the purpose of this rule to have been
injured in the circumstances described in paragraph (1) of this
regulation.

(7) An officer who is injured while travelling by air in pursuance
of official instructions, and whose injury is not wholly or mainly due to,
or seriously aggravated by, his own serious and culpable negligence
or misconduct, shall be deemed for the purpose of this regulation to have
been injured in the circumstances described in paragraph (1) of this
regulation:

Provided that in such a case the rates of pension prescribed in
sub-paragraph (b) of paragraph (3) .of this regulation shall be seven-
and-a-half sixtieths, fifteen sixtieths, twenty-two sixtieths and thirty
sixtieths respectively.

(8) Where compensation in consequence of the injury is payable
under any law in force in the Federation which provides for the payment
of workmen's compensation, or where benefits corresponding to an
additional pension or pension under paragraph (3) or paragraph (4) of
this regulation are payable, under the Oversea Superannuation Scheme
or under the law in force in respect of any other public service, in
consequence of the injury, the Governor-General may reduce or withhold
any additional pension or pension payable under either paragraph (3) or
paragraph (4) aforesaid in such manner as he may consider reasonable.

(9) (a) Where the Governor-General is satisfied that damages
have been or will be recovered by an officer in respect of an injury
for which an additional pension or pension may be granted under sub-
paragraph (b) of paragraph (3) or under paragraph (4) of this
regulation, the Governor-General may take those damages into account
against such additional pension or pension in such manner and to such
extent as he may think fit and may withhold or reduce the additional
pension or pension accordingly.

(b) For the purpose of this paragraph an officer shall be
deemed to recover damages whether they are paid in pursuance of a
judgment or order of the court or by way of settlement or compromise
of his claim and whether or not proceedings are instituted to enforce
that claim.

24. (1) An officer who retires from the public service of the Federation Officer
in the circumstances mentioned in paragraph (e) of section 6 of the Act, retiring on
and who has completed more than ten years' but less than twenty years' account
of ill-
pensionable service, may, unless he is granted an additional pension health.
under sub-paragraph (b) of paragraph (3) of regulation 23, be granted
an additional pension at the annual rate of one six-hundredth of his
pensionable emoluments for each month by which his pensionable service
falls short of twenty years.

(2) In the case of an officer whose pensionable service would, if








The Pensions Act, 1958


he had continued to hold until he attained the age of fiftyfive the office
which he held at the date of his retirement, have been a period shorter
than twenty years, paragraph (1) of this regulation shall have effect as
if for the last reference therein to twenty years there were substituted
a reference to that shorter period.

Gratuity 25. (1) Any officer to whom a pension is granted under the Act may,
and reduced at his option exercisable as in this regulation provided, be paid in lieu
pension. of such pension a pension at the rate of three-fourths of such pension
together with a gratuity equal to twelve and a half times the amount
by which such pension is reduced:

Provided that in the application of this regulation to cases where
the limitation prescribed by subsection (2) of section 9 of the Act
operates, the words "such pension" shall mean the amount of pension
which the officer might have drawn from the funds of the Federation
if he had not exercised his option under this regulation.

(2) An option exercisable in accordance with this regulation-

(a) shall be exercisable, and if exercised, may be revoked,
on or before the date of the officer's retirement or, with
the permission of the Governor-General, at any time
between that date and the date of the final award of the
pension granted to him under the Act;

(b) shall be exercised or revoked .by notice in writing
addressed to the Federal Secretary;

(c) shall be deemed to have been exercised or revoked on the
date on which such notice is received.

(3) If an officer who has not exercised an option in accordance
with this regulation dies after he has retired but before a pension has
been granted to him inder the Act, the Governor-General may, if he
thinks fit, grant to his legal personal representatives a gratuity and a
reduced pension as provided in paragraph (1) of this regulation, as if
the officer had exercised the option before his death.

(Gratuities 26. (1) An officer holding a non-pensionable office who is nbt eligible
for officers for pension (other than a pension under regulation 23) or otherwise
who have eligible for gratuity from the funds of the Federation may, if he has been
served in
non- in the public service for not less than seven years and retired from the
pensionable service in one of the cases mentioned in section 6 of the Act other than
offices. that mentioned in paragraph (g) thereof, be granted if the Governor-
General thinks fit, a compassionate gratuity not exceeding twelve days
pay, for each year of his service in respect of the government of the
Federation which would be pensionable service if he were eligible for
pension under these Regulations.







The Pensions Act, 1958


(2) For the purpose of this regulation-

(a) "pay" means pay at the date of an officer's retirement and
includes the value of free quarters and any other
allowance which the (overnor-G general may think fit
to include;

(b) regulation 15 may be disregarded, but directions may be
given by the Governor-General, either generally or in
any particular case, for disregarding periods of service
prior to breaks of three years or more, to dismissal for
misconduct or to voluntary resignation, or periods during
which an officer has served less than the number of days
prescribed in the directions, and such directions shall have
effect as if they were contained in this regulation;

(c) an officer who, having held a non-pensionable office, is
serving on probation in a pensionable office, shall be
deemed to hold a non-pensionable office and his pay shall
be deemed to be the pensionable emoluments of the
pensionable office or the pay last received by him in
respect of his service in a non-pensionable office, which-
ever shall be the greater.


S( 'HE DULE,

(REGULATION 8 (1 l

Aden
Antigua
Bahamas
Barbados
Basutoland
Bechuanaland Protectorate
Bermuda
British Guiana
British Honduras
British Solomon Islands Protectorate
Cayman Islands
Crown Agents for Oversea Governments and Administrations
Cyprus
Dominica
East Africa High Commissioner
East African Railways and Harbours Administration
Eastern Region of Nigeria
Employing Authorities under the Overseas Superannuation Scheme
Falkland Islands
Federation of Malaya
Federated Malay States
Federation of Nigeria
Federation of Rhodesia and Nyasaland







384 The Pensions Act, 1958


Fiji
Gambia
Ghana
Gibraltar
Gilbert and Ellice Islands
Gold Coast
Grenada
Hong Kong
Jamaica
Kenya
Kenya and Uganda Railways and Harbours Administrations
Leeward Islands
Malayan Establishment
Malayan Union
Malta
Mauritius
Montserrat
Nigeria
North Borneo
Northern Region of Nigeria
Northern Rhodesia
Nyasaland
Overseas Audit Department (Home Establishment)
St. Christopher, Nevis and Anguilla
St. Helena
St. Lucia
St. Vincent
Sarawak
Seychelles
Sierra Leone
Singapore
Somaliland Protectorate
Straits Settlements
.Swaziland
Tanganyika
Tonga
Trinidad and Tobago
Turks and Caicos Islands
Uganda
Unfederated Malaya States
United Kingdom of Great Britain and Northern Ireland
Virgin Islands
Western Region of Nigeria
Zanzibar.
Service under the Imperial Overseas Service Act, 1958.








The Pensions Act, 1958 385

Passed by the House of Representatives this 9th day of
December, 1958.


G. E. L. LAFOREST,
Clerk, House of Representatives.



E. R. L. WARD,
Speaker.




Passed by the Senate this 11th day of December. 1958.



D. F. MAYERS,
Ay. Clerk of the Senate.


























THE WEST INDIES


ACT No. 17 of 1958.

THE AUDIT AND CIVIL CONTINGENCIES ACT, 1958.


ARRANGEMENT OF SECTIONS
Section
1. Short title and application.
2. Interpretation.
3. Appointment of Auditor-General.
4. Duty to fill vacancy in office of Auditor-General.
5. Acting Auditor-General.
6. Staff of Auditor-General.
7. Duties of Auditor-General.
8. Notification of irregularities.
9. Powers of Auditor-General.
10. Annual accounts.
11. Annual certificates and reports of Auditor-General.
12. Issue of money before passing of appropriation Act.
13. Issues of moneys to meet unforeseen expenditure.







The Audit and Civil Contingencies Act, 1958.


I ASSENT

HAILES
GOVERNOR-GENERAL


[L.S.]


31st December, 1958.











An Act to provide for the appointment, powers
and duties of the Auditor-General, for the audit of public
accounts of the Federation, for the issue of moneys in antici-
pation of appropriation or to meet unforeseen expenditure,
and for other purposes incidental thereto.

Be it enacted by the Queen's Most Excellent
Majesty, by and with the advice and consent of the Senate
and the House of Representatives of The West Indies, and
by the authority of the same, as follows:-

1. (1) This Act may be cited as the Audit and Civil Short title
Contingencies Act, 1958. plication.

(2) This Act shall apply to the Cayman Islands and
the Turks and Caicos Islands.


387







388 The Audit and Civil Contingencies Act, 1958.

Interpre- 2. In this Act, unless the context otherwise re-
tatlo quires-

"accounting officer" means any officer whose
duties involve responsibility in connection with
Federal public moneys;

"Auditor-General" means the Auditor-General
for the Federation appointed in pursuance of
section 3 of this Act;

"Federal property" includes-

(a) Federal public moneys;

(b) other property of the Crown in right of
the Federation;

(c) other property held, whether temporarily
or otherwise, by any person either alone or
jointly with any other person for any pur-
pose of the government of the Federation;

"Federal public moneys" includes-

(a) the revenues of the Federation; and

(b) any trust or other moneys held, whether
temporarily or otherwise by any officer in
his official capacity either alone or jointly
with any other person, whether an officer
or not;

"officer" means the holder of an office in the public
service of the Federation;

"the public service of the Federation" has the
meaning assigned to it in article 116 of the Con-
stitution.

Appoint- 3. The Governor-General shall appoint a fit and pro-
ment of
Audito- per person to be the Auditor General for the Federation.
General.







The Audit and Cvil Contingencies Act, 1958. 389

4. On any vacancy occurring in the office of the Duty to fill
vacancy in
Auditor-General from death, retirement, resignation or other office of
cause the Governor-General shall appoint a person to fill such Auditor
vacancy.

5. (1) If in the opinion of the Governor-General the Acting
Anditor-
Auditor-General is likely to be unable to exercise the powers Gneral
or perform the duties of his office during any period owing
to absence or inability to act from illness or any other cause
the Governor-General may appoint another person to act as
Auditor-General during such period.

(2) In the event of the office of Auditor-General be-
coming vacant the Governor-General may appoint a person
to act as Auditor-General pending the appointment of an
Auditor-General in accordance with the provisions of section
4 of this Act.

6. (1) The staff required to assist the Auditor-General Staff of
in the performance of his duties shall be composed of such Gner
persons as the Governor-General may determine.

(2) Anything which under the authority of this Act
is directed to be done by the Auditor-General, other than
the certifying and reporting of accounts for the House of
Representatives may be done by any member of his staff
so authorised by him.

7. (1) The Auditor-General shall, on behalf of the House Duties of
of Representatives, examine, inquire into and audit theAuditor-
accounts of all accounting officers and of all persons entrusted
with the collection, receipt, custody, issue, or payment of
Federal public moneys, or with the receipt, custody, issue,
sale, transfer, or delivery of any stamps, securities, stores or
other Federal property.

(2) The Auditor-General shall satisfy himself-
(a) that all :reasonable precautions have been
taken to safeguard the collection of Federal
public moneys and that the law relating
thereto has been duly observed and that all
directions or instructions relating thereto have
: ; been obeyed;







390 The Audit and Civil Contingencies Act, 1958.

(b) that all money appropriated or otherwise dis-
bursed has been expended and applied for
the purpose or purposes for which the grants
made by the Federal Legislature were intend-
ed to provide and that the expenditure con-
forms to the authority which governs it; and

(c) that adequate regulations exist for the
guidance of store accountants and officers
having in their charge any stores or other
Federal property and that such regulations
have been duly observed.
Notification 8. If at any time it appears to the Auditor-General
riiregulas that any irregularities have occurred in the receipt, custody,
or expenditure of Federal public moneys or in the receipt, cus-
tody, issue, sale, transfer or delivery of any stamps, securities,
stores or other Federal property, or in the accounting for
the same, he shall immediately bring the matter to the notice
of the Governor-General.
Powers of 9. (1) In the exercise of his duties under this Act the
Auditor-
General. Auditor-General may-
(a) call upon any officer for any explanations and
information he may require in order to enable
him to discharge his duties;

(b) authorise any officer on his behalf to conduct
any inquiry, examination, or audit and such
officer shall report thereon to the Auditor-
General:

Provided that any such authority shall be subject
to the concurrence of the head of the department in which
the officer concerned is employed;

(c) without payment of any fee cause search to be
made in and extracts to be taken from any
book, document or record in any public office;.

(d) examine upon oath, declaration or affirmation
(which oath, declaration or affirmation the
Auditor-General is hereby empowered to







The Audit and Civil Contingencies Act, 1958. 391

administer) all persons whom he may think
fit to examine respecting the receipt or ex-
penditure of money or the receipt or issue
of any stores affected by the provisions of
this Act and respecting all other matters and
things whatever necessary for the due per-
formance and exercise of the duties and
powers vested in him;
(e) lay before the Attorney General a case in
writing as to any question regarding the
interpretation of any Act or statutory instru-
ment concerning the powers of the Auditor-
General or the discharge of his duties, and
the Attorney General shall give a written
opinion on such case.
(2) In the exercise of his duties under this Act the
Auditor-General or any person duly authorised by him shall
have access to all records, books, vouchers, documents, cash,
stamps, securities, stores or other like Federal property which
may be in the possession of any officer.
(3) Any person examined pursuant to the provisions
of paragraph (d) of subsection (1) of this section who gives
a false answer to any question put to him or makes a false
statement on any matter knowing that answer or statement
to be false or not knowing or believing it to be true shall be
guilty of a felony and on conviction on indictment be liable
to a fine or to imprisonment for a term not exceeding seven
years or to both such fine and imprisonment.
10. (1) Within a period of four months after the close Annual
of each financial year the Accountant General shall transmit accounts.
to the Auditor-General accounts showing fully the financial
position of the Federation on the last day of such financial
year.
Provided that the Governor-General may by
direction in writing addressed to the Accountant-General
extend the period within which such accounts shall be pre-
sented, and any direction so given shall be laid before the
House of Representatives within fourteen days of its having
been given or, if there is no sitting of the House of Represen-
tatives within such period, wihin fourteen days of the com-
mencement of its next sitting.







392 The Audit and Civil Contingencies Act, 1958.

(2) Accounts transmitted by the Accountant-General
under the preceding subsection shall include-

(a) an abstract account of receipts and payments;

(b) a statement of the assets and liabilities at the
close of the financial year;

(c) a detailed statement of revenue and expendi-
ture; and

(d) such other statements as the House of
Representatives may, from time to time,
require.

Annual 11. (1) Within a period of seven months after the close
certificates of each financial year, the Auditor-General shall prepare and
and reports
of Auditor- transmit to the Governor-General copies of the accounts
General. transmitted by the Accountant-General in pursuance of the
provisions of section 10 of this Act together with his certi-
ficate of audit and a report upon his examination and audit
of all accounts relating to Federal public moneys, stamps,
securities, stores and other Federal property:

Provided that the Governor-General may by
direction in writing addressed to the Auditor-General
extend the period within which such documents shall be
transmitted, and any direction so given shall be laid before
the House of Representatives within fourteen days of its
having been given or, if there is no sitting of the House of
Representatives within such period, within fourteen days of
the commencement of its next sitting.

(2) The report of the Auditor-General referred to in
subsection (1) of this section shall deal with the collection
of Federal public moneys including the state of the arrears,
the control of expenditure of such moneys, the manner in
which the public accounts of the Federation are kept, the
sufficiency of existing checks against fraud, and any special
questions arising out of the accounts transmitted by the
Accountant-General under subsection (1) of section 10 of
this Act.
(3) The Governor-General shall cause the documents
specified in subsection (1) of this section to be laid before







The Audit and Civil Contingencies Act, 1958. 393

the House of Representatives within thirty days of their
receipt by him or, if there is no sitting of the House of
Representatives within such period, within fourteen days
after the commencement of its next sitting.

(4) The Auditor-General may at any time, if it appears
to him to be desirable, transmit a special report to the
Governor-General for presentation in like manner to the
House of Representatives. Such special report may be made
on any matter incidental to the powers and duties of the
Auditor-General under the provisions of this Act.

(5) If the documents specified in subsection (1) of this
section are not laid before the House of Representatives
within the time prescribed in subsection (2) of this section
the Auditor-General shall forthwith transmit such documents
to the Speaker of the House of Representatives to be by him
presented to the House of Representatives.

12. It shall be lawful to issue from the public funds Issue of
money
of the Federation, in pursuance of warrants under the hand before
of the Governor-General, such sums as may be necessary for passing of
appropria-
carrying on the government of the Federation during any tion Act.
period not exceeding four months between the end of a
financial year and the coming into force of the Act autho-
rising the appropriation for the next financial year:

Provided that-

(i) no expenditure upon any service for
which no provision had been made in a
law of the Federal Legislature in force
during the previous financial year shall
be deemed to be authorised by this
section;

(ii) all sums issued in pursuance of the said
warrants shall be deemed to have been
issued in anticipation of grants being
made by the Federal Legislature in the
Act authorising the appropriation for
the financial year in which the sums were
issued, and on the coming into operation
of such Act the relative warrants shall







394 The Audit and Civil Contingencies Act, 1958.

cease to have effect, and issues thereunder
shall be deemed to have been made for
the purposes of such Act and shall be
accounted for in accordance with the
provisions thereof.

eys o 13. If at any time it appears to the Governor-General
meet to be necessary that an issue shall be made from the public
unreeen funds of the Federation to defray unforeseen expenditure
ture. upon any service-

(a) of a special character which is not provided
for in any law of the Federal Legislature and
which cannot, without serious injury to the
public interest, be postponed until adequate
provision can be made therefore by the Federal
Legislature; or

(b) which will result in an excess of the sum
provided for that service in any law of the
Federal Legislature;

the Governor-General may, by special warrant under his
hand directed to the Accountant-General, and in anticipation
of grants being made by the Federal Legislature, authorise
the issue from the public funds of the Federation of the sums
which may be required from time to time to defray such
expenditure;

Provided that-

(i) the total sum authorised under this
section and not appropriated by a law of
the Federal Legislature shall not exceed
two hundred thousand dollars;

(ii) any sum issued under this section shall
be submitted for appropriation by a
law of the Federal Legislature at the next
sitting of the House of Representatives
occurring after the expiration of a period
of seven days from the date of the
warrant authorising the issue of that sum.








The Audit and Civil Contingencies Act, 1958. 395


Passed by the House of Representatives this 8th day of
December, 1958.

G. E. L. LAFOREST,
Clerk, House of Representatives.

E. R. L. WARD,
Speaker.


Passed by the Senate this 10th day of December, 1958.

D. F. MAYERS.
Ag. Clerk of the Senate.


























THE WEST INDIES


ACT No. 18 of 1958.

THE FEDERAL LEGISLATURE (PRIVILEGES,
IMMUNITIES AND POWERS) ACT, 1958

ARRANGEMENT OF SECTIONS

Section
Part I-Short title and interpretation
1. Short title.
2 Interpretation.

Part lI-Immunities
3. President, Speaker and officers not subject to jurisdiction of courts.
4. Immunity of member in respect of statements, etc. in Legislature.
5. Immunity of member from arrest on civil process.
6. Immunity of persons acting under authority of either chamber.
7. No process to be served within precincts of either chamber.
8. Exemption of members, etc., from jury service, etc.

Part II--Summoning and examination of witnesses
9. Chambers or committee may summon witnesses.
10. Service of summons.
11. Issue of warrant if person evades service of summons or refuses
to attend.
12. Witnesses may be examined on oath.
13. Recalcitrant witnesses.








The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 397

Part IV-Privileges and protection
14. Privileges of witnesses-privileged evidence.
15. Evidence of witnesses before chamber or committee privileged.
16. Evidence of proceedings before chamber or committee not admis-
sible except with consent of Speaker or chairman.
17. Protection of person responsible for publications authorised by the
chamber.
18. Protection of persons publishing extracts of proceedings etc., bona
fide.
19. Proceedings, etc., printed by Government Printer admissible in
evidence.

Part V-Offences by witnesses
20. Witnesses failing to attend, or refusing to answer questions or pro-
duce documents, etc., guilty of an offence.
21. Making false statements to chamber or committee an offence.
22. Presenting false documents to chamber or committee an offence.

Part VI-Rights of and offences by strangers
23. Restrictions on rights of strangers to enter chamber.
24. Offences by strangers.
25. Offences by strangers.
26. Arrest of persons committing offences against sections 22 and 23.

Part VII-Conduct of members
27. Acts constituting contempt by members.
28. Members to disclose interest before entering discussion.
29. Suspended member excluded from chamber.
30. Member seeking or accepting bribes commits an offence.

Part VIII-Other offences
31. Bribery of, violence or threats to a member an offence.
32. Defamatory, misleading or prohibited publications-offences.
33. Unauthorised printing of Acts, etc., an offence.

Part IX-Miscellaneous
34. Powers of President and Speaker under this Act supplemental.
35. Speaker to act notwithstanding dissolution of House.
36. No prosecution without consent of the Attorney General.







398 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958


I ASSENT

HAILES


[L.S.]


GOVERNOR-GENERAL


31st December, 1958.















An Act to determine and regulate the powers,
privileges and immunities of both chambers of the Federal
Legislature, and of the members thereof; to regulate the
conduct of members and other persons in connection with
the proceedings thereof; to give protection to persons
employed in the publication of the reports and other papers
of the Legislature; to regulate admittance to the precincts
of the Legislature; and for purposes incidental to the matters
aforesaid.







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 399

Be it enacted by the Queen's Most Excellent
Majesty, by and with the advice and consent of the Senate
and the House of Representatives of The West Indies, and
by the authority of the same, as follows:-

Part I-Short title and Interpretation
1. (1) This Act may be cited as the Federal Legislature Sort title
(Privileges, Immunities and Powers) Act, 1958. application.

(2) This Act shall apply to the Cayman Islands and
the Turks and Caicos Islands.

2. In this Act unless the context otherwise requires-tot"'t
"chamber" means either the Senate or the House;
"Clerk" means-

(a) in relation to the Senate, the Clerk of the
Senate;

(b) in relation to the House, the Clerk of the
House;

"committee" means any select, sessional, special,
standing or other committee of either
chamber or joint committee;

"House" means the House of Representatives
provided for under the Constitution;

"joint committee" means any committee composed
of members of both chambers appointed by
corresponding orders of both chambers;

"meeting" means any sitting or sittings of a
chamber commencing when the chamber first
meets after being summoned at any time and
terminating when the chamber is adjourned
sine die or at the conclusion of a session;

"member" means a member of either chamber and.
in relation to the House, includes the Speaker:







400 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

"officer of the chamber" means any person who
may from time to time be appointed to the
staff of the chamber, whether permanently
or temporarily and includes the Clerk and any
police officer on duty within the precincts of
either chamber;
"order of a chamber" includes the standing orders
of that chamber;
"police officer" means a member of any Federal
or Territorial police force;
"President" means the President of the Senate
and includes the Vice President and any mem-
ber for the time being presiding over the
Senate;
"Senate" means the Senate provided for under the
Constitution;
"session" shall have the same meaning as that
assigned to it in article 116 of the Constitu-
tion;
"sitting" shall have the same meaning as that
assigned to it in article 116 of the Constitu-
tion;
"Speaker" means the Speaker of the House and
includes the deputy Speaker and any member
for the time being presiding over the House;
"standing orders" means the standing orders of
either Chamber made under article 26 or
article 108 of the Constitution, and for the
time being in force;
"stranger" means, in relation to each chamber, any
person other than a member or an officer of
that chamber.

Part II-Immunities
President, 3. Neither the President, the Speaker nor any
peaker officer of either chamber shall be subject to the jurisdiction
officers of any court in respect of the exercise of any power conferred
not subject
to jurisdi on or vested in the President, the Speaker or such officer by
tion of or under the Constitution, this Act or any order of either
courts. chamber.








The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 401

4. No civil or criminal proceedings may be institutedImmunity
of member
against any member in respect
of state-
ments,
(a) in respect of words spoken before, or etc, 'in

(b) in respect of words written in a report, to, or

(c) by reason of any matter or thing brought by
petition, bill, motion or otherwise, before-

the chamber to which he belongs or a committee thereof, or
a joint committee.

5. (1) No member shall, during a session, be liable to1mmunity
of mem-
arrest or imprisonment on any civil process, except for a debt berfrom
the contraction of which constitutes a criminal offence. civit
process.
(2) When a member of either chamber is-

(a) arrested or detained in custody upon the
warrant or order of a court; or

(b) sentenced by a court to a term of imprison-
ment,

the court shall, as soon as practicable, inform the President
or the Speaker, as the case may be.

6. No person shall be liable for any act done underlimmunitv
of persons
the authority of either chamber and within its legal powers acting
or under any warrant issued by virtue of those powers. udrity
of either
chamber.

7. Notwithstanding anything contained in any otherNoprocess
to be served
law to the contrary, no process issued by any court in the within
exercise of its civil jurisdiction shall be served or executedof eithe
within the precincts of either chamber while the chamber ischamber.
sitting or through the President, the Speaker, or any officer
of the chamber.







402 The Federal Legislature (Privileges, Immunities and Powers) Act. 1958

Exemption 8.(1) It shall not be lawful to require any member or
of mem-
bers, etc., any officer of either chamber-
from jury
service, etc. (a) to serve on any jury or as an assessor in any
court; or

(b) during a sitting of the chamber of which he
is a member or an officer, as the case may be,
or on any day on which a committee of which
he is a member or which he is required to
attend as such officer, as the case may be, is
sitting, to attend as a witness in any civil
proceedings in a court or at any commission
of inquiry or before any like authority em-
powered to summon witnesses.

(2) The production of a certificate signed by the
President or the Speaker, as the case may be, shall be deemed
sufficient proof of attendance on the Senate, or the House,
respectively.

Part III-Summoning and examination of witnesses
Chambers 9. Either chamber or any committee authorised by
or com-
mittees an order of the chamber by which it was appointed or any
maY sum- joint committee authorised by an order of each chamber, to
witnesses. send for persons, papers and records, may order any person-

(a) to attend before it and to give evidence;

(b) to attend before it and produce any paper,
book, record or other document in the posses-
sion or under the control of such person.

service of 10. (1) Any order to attend to give evidence or produce
summons, documents before either chamber or before a committee
(including a joint committee) in accordance with the provi-
sions of section 9 of this Act shall be notified to the person
required to attend or to produce documents by a summons
under the hand of the Clerk, or the chairman of the com-
mittee, as the case may be.







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 403

(2) In every summons issued in accordance with the
provisions of sub-section (1) of this section there shall be
stated the time when and the place where the person sum-
moned is required to attend and the document which he is
required to produce.

(3) Every such summons shall be served by delivering
it to the person to whom it is directed:

Provided that the President or the Speaker, as
the case may be, may, if he is satisfied that for any reason
personal service of a summons cannot be effected, order that
service be effected by forwarding the same by registered post
addressed to the person to whom it is directed at his last
known place of abode or business.

(4) A summons issued in accordance with this section
may be served-

(a) when issued from a chamber, by an officer of
that chamber,

(b) when issued from a committee, by an officer
of the chamber or chambers by which the
committee was appointed,
or by a police officer.

(5) There shall be paid or tendered to any person
summoned under section 10 of this Act, if he does not reside
within four miles of the place of attendance specified in the
summons, such sum for his expenses as may be authorized
by order of the chamber concerned.

11. (1) If a person to whom a summons under section 10 issue of
of this Act is directed does not attend before the chamber arrant if
person
or the committee at the time and place mentioned therein. evades ser-
the appropriate authority may, upon being satisfied that the ~img of
summons or
summons was duly served or that the person to whom the refuses to
summons is directed wilfully avoids service, issue a warrantattend.
to apprehend him and bring him, at a time and place to be
stated in the warrant, before the chamber or the committee.

(2) A warrant issued under this section shall be
executed by a police officer.







404 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

(3) The appropriate authority, on issuing a warrant
under this section, may, if he thinks fit, by ordering an
appropriate endorsement on the warrant, direct that the
person mentioned in the warrant be released after arrest
upon his entering into such a recognizance as may be
required in the endorsement before a court of summary
jurisdiction, conditioned for his appearance before the
chamber or the committee, as the case may be.

(4) For the purposes of this section the appropriate
authority shall be-

(a) in the case of a summons, issued for the
attendance of a person before either chamber
or a committee thereof (other than a joint
committee), the President or the Speaker, as
the case may be;

(b) in the case of a summons issued for the
attendance of a person before a joint com-
mittee, either the President or the Speaker.
Witnesses 12. Either chamber or any committee authorised to
inay be
examined send for persons, papers and records may require that any
on oath. facts, matters and things relating to the subject of inquiry
before the chamber or such committee be verified or other-
wise ascertained by the oral examination of witnesses, and
may cause any such witnesses to be examined upon oath,
which, in the case of either chamber, the Clerk, or in the
case of a committee, the chairman or clerk attending the
committee is hereby authorised to administer.

Recalei- 13. (1) When a person attending before either chamber
trant or a committee pursuant to a summons issued under section
witnesses. 10 of this Act, or brought before a chamber or committee by
virtue of a warrant issued under section 11 of this Act,
refuses to answer any questions put by the chamber or
committee, or to produce any paper, book, record or other
document which he has been required to produce by an order
made under section 9 of this Act, (such person being in
this section referred to as "the witness") and in the opinion
of the President, the Speaker or the chairman, as the case
may be -







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 405

(a) such question, paper, book, record or other
document is material to the subject of the
enquiry of the chamber or the committee, and
(b) no privilege exists in relation to such
question, paper, book, record or other docu-
ment under section 14 of this Act,

the President, Speaker or chairman, as the case may be,
may refer such refusal to the Supreme Court.
(2) The Registrar of the Supreme Court shall fix a
date for the consideration by the Court at the earliest
opportunity of any reference made under this section, and
shall cause notice of the date so fixed to be given to the Clerk
of the chamber or chambers concerned, and to the witness.

(3) Upon consideration of a reference made under
this section and -

(a) upon proof by affidavit or otherwise of the
relevant facts, and
(b) after giving the witness an opportunity of
showing cause why an order should not be
made against him under this subsection,

the Supreme Court may make an order that the witness
answer the question, or produce such paper, or other
document, either forthwith or within such time as may be
specified in the order.

(4) Any person who fails, without lawful excuse, to
comply with an order made under subsection (3) of this
section shall be guilty of contempt of court and may be
proceeded against and punished accordingly.
(5) Rules of court may be made by the authority
having for the time being power to make rules or orders regu-
lating the practice and procedure of the Supreme Court for
the purpose of regulating the practice and procedure relating
to the consideration by the Court of references made under
this section, and without prejudice to the generality of the
foregoing provision, such rules may -







406 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

(a) prescribe the matters required to be set forth
in any affidavit made for the purpose of this
section and the person who shall depose to
the facts contained in any such affidavit;

(b) prescribe the manner in which proof shall be
given of the facts relevant to the subject
matter of any reference made under this
section.
Part IV-Privileges and protection
Privileges 14. (1) Every person summoned to attend, to give
witnesses. evidence or to produce any paper, book, record or document
before either chamber or a committee shall be entitled, in
respect of such, evidence or the disclosure of any communi-
cation or the production of any such paper, book, record or
document, to the same right or privilege as before the
Supreme Court of Judicature in England.
Privileged (2) No officer of the public service of the Federation
evidence. or of a Territory, except with the consent of the Governor-
General or the Governor of the Territory concerned as the
case may be, shall be required -
(a) to produce before either chamber or a com-
mittee any paper, book, record or other
document; or
(b) to give before either chamber or a committee
any evidence on any matter,
if such paper, book, record or other document or such
evidence is stated by the public officer to form part of or to
relate to the unpublished official records of any naval, mili-
tary, air force or civil department, or to relate to any affairs
of State nor shall evidence on such. matter or of the contents
of any such paper, book, record or other document be given
by any other witness or in any other manner.
Evidence 15. (1) Subject to the provisions of sub-section (3) of
of witnesses
befoeses this section, a person who gives evidence before either
chamber or chamber or a committee shall not be liable to any civil
committee
privileged, or criminal proceedings by reason of anything which he
may have said in such evidence.








The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 407

(2) Except in proceedings referred to in sub-section
(3) of this section, no statement made by any person in
evidence given before either chamber or a committee shall
be admissible in evidence against that person in any civil
or criminal proceedings.

(3) Nothing in the preceding provisions of this
section shall be construed to prevent the institution or
maintenance of any proceedings against any person for an
offence under section 21 or section 22 of this Act.

16. No evidence relating to any of the following Evidenceof
proceedings
matters, that is to say before
chamber or
(a) debates or proceedings in either chamber; oadmis-
sible except
(b) the contents of the minutes of evidence takenwi oon-
or any document laid before either chamberPresident,
or a committee or any proceedings of or peer or
before, or any examination had before,
either chamber or any such committee,

shall be admissible in any proceedings before a court or
person authorised by law to take evidence unless the court
or such last mentioned person is satisfied that permission has
been given -
(a) in thje case of either chamber or a committee
thereof (other than a joint committee), by the
President or the Speaker, as the case may be,

(b) in the case of a joint committee, by either
the President or the Speaker,

for such evidence to be given.

17. Any person, being a defendant in any civil orProtection
of person
criminal proceedings instituted for or on account or inesponsible
respect of the publication by such person or by his servant,for
publica-
by order or under the authority of either chamber, of any tionsautho-
report, papers, minutes, votes or proceedings, may, on givingr e
to the plaintiff or prosecutor (as the case may be) twenty-
four hours written notice of his intention, bring before the
court in which such civil or criminal proceedings are being







408 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

held a certificate under the hand of the President, or the
Speaker, as the case may be, or of the Clerk stating that
the reports, papers, minutes, votes or proceedings in respect
whereof such civil or criminal proceedings have been
instituted were published by such person or by his servant
by order or under the authority of the chamber, with an
affidavit verifying such certificate and such court shall there-
upon immediately stay such civil or criminal proceedings
and the same and every process issued therein shall be
deemed to be finally determined.

Protection 18. In any civil or criminal proceedings instituted for
of persons
pubishing publishing any extract from or abstract of any report, paper,
extracts minutes or proceedings of either chamber, other than
of proceed-
gs, etc., proceedings instituted for publishing any such extract or
bona fide. abstract contrary to the provisions of this Act, if the court or
jury, as the case may be, is satisfied that such extract or
abstract was published bona fide without malice, judgment
shall be entered for the defendant, or the accused shall be
acquitted, as the case may be.
Proceed- 19. Upon any inquiry touching the privileges,
ings, etc.
printed by immunities, and powers of either chamber or of any member,
invernment any copy of the minutes or proceedings of the chamber
admissible purporting to be printed by the Government Printer shall
inevidence. be admitted as evidence of such minutes on proceedings in
all courts and places without any proof being given that
such copy was so printed.
Witnesses Part V-Offences by witnesses
failing to
attend, or
refusing to 20. Any person who -
answer
produen o (a) fails without reasonable excuse, the proof
documents, whereof shall be upon him, to attend before
guilty either chamber or a committee when so
offence. required by an order made under the pro-
visions of section 9 of this Act; or

(b) refuses to be examined before, or to answer
any questions put by, the chamber or a com-
mittee, or to produce any paper, book, record
or other document which he has been required
to produce by an order made under the







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 409

provisions of section 9 of this Act, unless such
question or paper, book, record or other
document is not, in the opinion of the Presi-
dent, the Speaker or the chairman of the
committee, as the case may be, material to
the subject of the* inquiry of the chamber or
committee or such refusal is allowed under
the provisions of section 14 of this Act,

shall be guilty of an offence and shall be liable on conviction
by a court of summary jurisdiction to a fine not exceeding
one hundred and twenty dollars or to imprisonment for a term
not exceeding three months or to both such fine and imprison-
ment.

21. Any person who in the course of giving evidence Making
before either chamber or a committee wilfully makes aflment
statement material to the subject of the enquiry of thetochamber
chamber or committee knowing the statement to be false or conmit-
not believing it to be true, shall offence.

(a) if the statement was made on oath, be guilty
of a felony and on conviction on indictment
shall be liable to imprisonment for a term not
exceeding seven years or to a fine, or to both
such imprisonment and fine;

(b) if the statement was made otherwise than on
oath, be guilty of an offence and shall be
liable on conviction by a court of summary
jurisdiction to a fine not exceeding five
hundred dollars or to imprisonment for a
term not .exceeding twelve months, or to both
such fine and imprisonment.

22. Any person who presents to either chamber or aPresenting
committee any false, untrue, fabricated or falsified document -ments
with intent to deceive the chamber or committee shall betochamber
guilty of an offence and shall be liable on conviction by aor iom-
court of summary jurisdiction to a fine not exceeding fiveoffrnc.
hundred dollars or to imprisonment for a term not exceeding
twelve months or to both such fine and imprisonment.







410 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

Part VI-Rights of and offences by strangers
Restriction" 23. (1) No stranger shall be entitled to enter or remain
on rights
of within either chamber or the precincts of either chamber
"Straner without the authority of the President or the Speaker, as the
either case may be.
chamber.

(2) The President, in the case of the Senate, and the
Speaker in the case of the House, may at any time order any
stranger to withdraw from the chamber or from the precincts
of the chamber, and if any such person shall fail to obey
such order he may be forcibly removed from the chamber or
from the precincts of the chamber by any officer of the
chamber and no proceedings shall lie in any court against
the President, or the Speaker, as the case may be, or
against such officer in respect of such removal.

(3) Nothing in this section contained shall be con-
strued so as to prevent any member from going to or
coming from the chamber or the precincts of the chamber of
which he is a member.

Offences by 24. Any person who -
strangers.
(a) being a stranger enters either chamber or the
precincts of that chamber without permission
duly granted under the authority of the
President or the Speaker, as the case
may be, contrary to the provisions of
section 23 of this Act, or being therein with
such permission refuses to leave at the order
of the President or the Speaker, as the case
may be; or

(b) being admitted to either chamber or to the
precincts of that chamber as a stranger con-
travenes any rule made by the President or
the Speaker, as the case may be, under the
standing orders of the chamber in question
relating to the admission of strangers; or







The-Federal Legislature (Privileges, Immunities and Powers) Act, 1958 411

(c) attends any sitting of either chamber as a
representative of any journal after a general
permission granted under the standing orders
of that chamber to the representative or
representatives of that journal has been
revoked,

shall be guilty of an offence and shall be liable on conviction
by a court of summary jurisdiction to a fine not exceeding
one hundred and twenty dollars or to a term of imprison-
ment not exceeding three months or to both such fine and
imprisonment.

25. Any stranger who strangers

(a) assaults, hinders, obstructs or insults any
member coming to, going from or being
within the chamber or the precincts of the
chamber to which the member belongs; or

(b) interferes with, resists or obstructs any
officer of either chamber while in the execu-
tion of his duty; or

(c) creates or joins in any disturbance which
interrupts or is liable to interrupt the pro-
ceedings of either chamber while it is sifting;

shall be guilty of an offence and shall be liable on conviction
by a court of summary jurisdiction to a fine not exceeding
two hundred and fifty dollars or to imprisonment for a term
not exceeding six months or to both such fine and imprison-
ment.

26. (1) An officer of either chamber may, without anArrest of
order from a court and without a warrant, arrest com ting
offences
against
(a) any person who commits, in relation to the neetions 23
chamber of which he is an officer, an offence "n 24.
contrary to section 24 or section 25 of this
Act in his presence;







412 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

(b) any person within the chamber or the pre-
cincts of the chamber of which he is an officer
whom he reasonably suspects of having com-
mitted an offence contrary to either of the
said sections.

(2) Any person arrested under the provisions of
this section may be kept in custody within the precincts of
the chamber until the President or the Speaker, as the case
may be, orders his release but no such person shall be kept
in custody after the termination of the sitting of the
chamber during which he was arrested.

Part VII-Conduct of members
Act con- 27. (1) Any member who -
atituting
contempt
by mem. (a) being a member of a committee, publishes to
any person not being a member of the
chamber or chambers by which the committee
was appointed any evidence taken by the
committee before it has been reported to,
that chamber or both chambers as the case
may be; or

(b) assaults or obstructs any officer of the
chamber to which he belongs while in the
execution of his duty; or

(c) is convicted of any offence under this Act,
shall be guilty of contempt of the chamber to which he
belongs.

Suspension (2) Where any member is guilty of contempt under
uilty of this Act, the chamber may order such member to be repri-
contempt. manded by the President or the Speaker, as the case may be,.
or suspend him from the service of the chamber for such
period as it may determine :

Provided that such period shall not extend be--
yond.the last day of the meeting next following that in which
the resolution is passed, or of the session in which the resolu-
tion is passed, whichever shall first occur.







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 413

(3) No salary or allowance payable to a member for his o salary
service as such shall be paid in respect of any period during during
which he is suspended under the provisions of this Act from period of
suspension.
the service of the chamber to which, he belongs.

(4) Nothing in this section contained shall be con-
strued so as to preclude the bringing of proceedings, civil or
criminal, against any member in respect of any act or thing
done contrary to paragraph (b) of sub-section (1) of this
section.
28. (1) A member shall not in or before the chamber to Memberr to
which he belongs take part in the discussion of any matteriteret
in which he has a direct pecuniary interest without disclosingbefore.
entering
the extent of that interest. discussion.
(2) Any member who acts in contravention of this
section may be adjudged guilty of contempt by the chamber
and shall be liable to the penalties provided in section 27
of this Act for such contempt..

29. A member who has been suspended from theSuspended
member
service of the chamber to which he belongs shall not enter ormeluded
remain within the chamber or the precincts of the chamberfrom
while such suspension remains in force, and, if any suchhber
member is found within the chamber or the precincts of the
chamber in contravention of this section, he may be forcibly
removed therefrom by any officer of the chamber and no
proceedings shall lie in any court against such officer in
respect of such removal.

30. Any member who accepts or obtains or attemptsMember
to obtain for himself or for any other person any bribe, fee,epting
compensation, gift, reward or benefit of any kind fo rbribes
. commits al
:speaking, voting or acting as such member or for refraining offence.
from so speaking, voting or acting or on account of his
having so spoken, voted or acted or having so refrained shall
be guilty of an offence and shall be liable on conviction by
a court of summary jurisdiction to a fine not exceeding one
thousand dollars or to imprisonment for a term not exceed-
ing two years or to both such fine and imprisonment, and, in
addition, shall forfeit the amount of the value of the bribe,
fee, compensation, gift, reward or benefit accepted or
received by him.







414 The Federal Legislature (Privileges, Immunities and Powers) Act, 1958

Part V[II-Other offences
Bribery of, 31. Any person who -
violence or p
threats to
an offence (a) offers to any member any bribe, fee, compen-
sation, gift or reward or benefit of any kind
for speaking, voting or acting as such member
or for refraining from so speaking, voting or
acting or on account of his having so spoken,
voted or acted or having so refrained;

(b) makes use of or threatens to make use of any
force, violence or restraint or inflicts or
threatens to inflict any temporal or spiritual
injury, damage, harm or loss upon or against
a member -

(i) with the intent thereby to influence such
member in the manner in which he dis-
charges his functions as a member in the
chamber to which he belongs or in any
committee thereof, or

(ii) on account of the manner in which he
had discharged his functions as a mem-
ber in the chamber to which he belongs
or in any committee thereof,

shall be guilty of an offence and shall be liable on conviction
by a court of summary jurisdiction to a fine not exceeding
one thousand dollars or to imprisonment for a term not
exceeding two years or to both such fine and imprisonment.

Defama- 32. (1) Any person who -
tory, mis-
leading or
pribied (a) publishes any statement, whether in writing
tions- or otherwise, which falsely or scandalously
offences.
defames either chamber or any committee, or
which reflects on the character of the Presi-
dent or the Speaker or the chairman of a
committee in the discharge of his duty -as
such; or







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 415

(b) publishes any writing containing a gross,
wilful or scandalous misrepresentation of the
proceedings of either chamber or any com-
mittee thereof or of the speech of any
member in the proceedings of either chamber
or any committee thereof; or

(c) publishes any writing containing any false or
scandalous libel on any member touching his
conduct as a member; or

(d) publishes to any person other than a member
of the chamber by which a committee was
appointed, or in the case of a joint committee,
other than a member of either chamber, any
report of the committee or of any evidence
given before or any documents presented to
the committee or any extract from such docu-
ments, before such committee has presented
its report to the chamber or chambers by
which the committee was appointed; or

(e) publishes any report or statements purport-
ing to be a report of the proceedings of either
chamber in any case -

(i) where such proceedings have been con-
ducted after exclusion of the public by
order of the chamber; or
(ii) where such publication has been ex-
pressly prohibited by order of the
chamber,
shall be guilty of an offence and shall be liable on conviction
by a court of summary jurisdiction to a fine not exceeding
one thousand dollars or to imprisonment for a term not
exceeding twelve months or to both such fine and imprison-
ment.
(2) In this section publish in relation to any
writing, means -exhibiting in public or causing to be read or
seen or showing or delivering, or causing to be shown or
delivered, with intent that the writing may be read or seen
by any person.







416 The Federal Legislature (Privileges, Imnmunities and Powers) Act, 1958

Unautho- 33. Any person who shall print or cause to be printed
rised-print-
ing of a copy of any Act of the Federal Legislature now or here-
Acts, etc.,
anctet after in force, or a copy of any report, paper, minutes or
offence votes or proceedings of either chamber or a committee as
purporting to have been printed by the Government Printer
or by or under the authority of either chamber or by or under
the authority of the President or the Speaker, and the same
is not so printed, or shall tender in evidence any such copy
as purporting to be so printed knowing that the same was
not so printed, shall be guilty of an offence and shall be liable
upon conviction by a court of summary jurisdiction to a fine
not exceeding five hundred dollars or to imprisonment for a
term not exceeding twelve months or to both such fine and
imprisonment.

Part IX-Miscellaneous

eside 34. The powers of the President and the Speaker
and under this Act shall be supplemental to any powers con-
Speaker
under this ferred on them by t.he Constitution, or standing orders.
Act supple-
mental.

cte n to 35. For the purposes of this Act, it shall be lawful
withstand- for the person who fills the office of Speaker at the time of
ing dissolu-
tion of dissolution of the House to exercise all the powers conferred
house. by this Act on the Speaker until the House is again sum-
moned or until another person has been appointed in accord-
ance with the provisions of the Constitution.

No roscu- 36. (1) No prosecution for an offence under this Act shall
tion with-
out consent be instituted -
of the
Attorney
General. (a) unless the matter giving rise to the prosecu-
tion has been reported to the Attorney
General, in the case of a matter relating to
the Senate, by the President, and in the case of
a matter relating to the House, by the
Speaker;

(b) except by or on behalf of the Attorney
General.







The Federal Legislature (Privileges, Immunities and Powers) Act, 1958 417

(2) A certificate under the hand of the Attorney
General that the requirements of paragraph (a) of sub-
section (1) of this section has been complied with shall be
conclusive evidence of the fact of such compliance.


Passed by the House of Representatives this 26th day
of June, 1958.

G. E. L. LAFOREST,
Clerk, House of Representatives.

E. R. L. WARD,
Speaker.

Passed by the Senate with amendments this 22nd day
of July, 1958.

D. F. MAYERS,
Clerk of the Senate.

A. M. LEWIS
President of the Senate.


Amendments by the Senate agreed to by the House of
Representatives this 17th day of November, 1958.

G. E. L. LAFOREST,
Clerk, House of Representatives.


























THE WEST INDIES


ACT No. 19 of 1958.

THE INCOME TAX (FEDERAL EMOLUMENTS)
ACT, 1958

ARRANGEMENT OF SECTIONS
Section
1. Short title and commencement.
2. Application to Turks and Caicos and Cayman Islands.
3. Interpretation.
4. Appointment of administrative authority.
5. Official secrecy.
6. Charge of income tax.
7. Residents.
8. Basis of assessment.
9. Exemptions.
10. Deductions allowed.
11. Allowance for wear and tear.
12. Deductions not to be allowed.
13. Deduction for individuals.
14. Deduction for wife-Maintenance and alimony-Deduction for
children-Deduction in respect of relatives taking charge of
widower's or widow's children or acting as housekeeper-
Deduction in respect of dependent relatives.
15. Deduction in respect of life insurance and contribution to Widows'
and Orphans' fund.
16. Deduction in respect of wife's earned income.








The Income Tax (Federal Emoluments) Act, 1958 419


17. Deductions to be made only in the case of residents and non-resident
British subjects.
18. Wife's income.
19. Rates as per schedule.
20. Chargeability of trustees, etc.
21. Chargeability of agent of person residing out of the Federation.
22. Acts, etc., to be done by trustees, etc.
23. Lists to be prepared by representative or agent.
24. Agents, etc., of non-residents to be assessed.
25. Indemnification of representative.
26. Deceased persons.
27. Artificial transactions, transfers to minors and in trust.
28. Returns of personal incomes.
29. Power of Commissioner to require returns.
30. Commissioner to make assessments-Acceptance of return-Refusal
of return-Assessment in default of return-Additional tax for
non-return of income-Commissioner may remit additional tax-
Judge's discretion re additional tax.
31. Appointment of agent in the United Kingdom.
32. Lists of persons assessed and notices of assessment.
33. Notices to be served on persons assessed-Objections to assessment.
34. Appeals against assessments-Notice of appeal and delay for
appealing-Attendance of appellant-Notice of date of hearing to
be given to Commissioner and the appellant-Burden of proof-
Judge's power as to assessment-Notice to appellant of Judge's
assessment-Mode of hearing appeal-Costs of appeal-Finality of
appeal-Power to state case-Rules-Appellant to give security
for payment of tax.
35. Assessments, etc., not void by reason of errors therein in names and
descriptions.
36. Omissions and undercharges may be rectified within three years.
37. Circumstances under which repayment may be made.
38. Relief in respect of United Kingdom Income tax-Certificate of
United Kingdom Commissioners-Computation of rate of tax.
39. Relief in respect of Commonwealth income tax-Residents-Non-
residents-Commonwealth income tax defined-Computation of rate
of tax-Resident defined.
40. Period within which a claim may be made for relief from double
taxation.
41. Arrangements for relief from double taxation of income.
42. Tax credits, Interpretation-General requirement of residence-
Limits on total credit-Effect on computation of income of
allowance of credit-Miscellaneous.








The Income Tax (Federal Emoluments) Act, 1958


43. Power of Commissioner to require schedule of particulars-Power
of Commissioner to require persons to attend before him.
44. Tax payable by deduction at source.
45. Date of payment-Procedure in cases where objection or appeal is
pending-Collection of tax after determination of objection or
appeal.
46. Penalty for non-payment of tax; and enforcement of payment.
47. Recovery of tax.
48. Issue of warrants to enforce payment.
49. When assessment has already been made-When assessment has not
been made-Charging tax during a chargeable year and before
assessment.
50. Construction.
51. Certificates-Judgments.
52. Garnishments-Service of garnishees.
53. Signatures of notices.
54. Service of notice.
55. False statements and returns.
56. Penalties for offences.
57. Limitation of time for prosecutions.
58. Saving for criminal proceedings.
59. Governor-General may remit tax.
60. Regulations.







The Income Tax (Federal Emolumients) Act, 1958


I ASSENT

HAILES
[L.S.]
GOVERNOR-GENERAL

31st December, 1958.






An Act to provide for levying income tax upon
income derived from the sources specified in paragraph 9
of the Exclusive Legislative List in the Third Schedule to the
Constitution.
Be it enacted by the Queen's Most Excellent
Majesty, by and with the advice and consent of the Senate
and the House of Representatives of The West Indies, and
by the authority of the same, as follows:-

1. (1) This Act may be cited as the Income Tax (Federal Short title
Emoluments) Act, 1958. and com-e.
(2) This Act shall be deemed to have come into
operation on the 3rd day of January, 1958.

2. This Act shall apply to the Turks and Caicos Application
Islands and to the Cayman Islands. to aos
and
Cayman
Islands.
3. In this Act, unless the context otherwise Interpreta-
requires- tion.
"body of persons" means any body politic, cor-
porate, or collegiate and any company, fraternity,
fellowship or society of persons whether corporate
or not corporate:







422 The Income Tax (Federal Emoluments) Act, 1958

"chargeable income" means the aggregate
amount of the income of any person from the source
specified in section 6 of this Act remaining after
allowing the appropriate deductions and exemptions
under this Act;
"Commissioner" means the Commissioner or
Commissioners charged with the administration of
this Act;
"company" means any company incorporated or
registered under any law in force in the Federation,
and any company which, though incorporated or
registered outside the Federation, carries on busi-
ness or has an office or place of business therein:
"earned income" means, in relation to any
individual, any income arising in respect of-
(a) any gains or profits from any employment,
including any contribution of the employee
paid by the employer on behalf of the
employee to an approved fund or scheme
referred to in paragraph (c) of subsection (1)
of section 15 of this Act and the estimated
annual value of any quarters or board,
residence or of any other allowance granted
in respect of employment whether in money
or otherwise, but not including the payment
for any passage from or to the Federation for
the purpose of leave granted in respect of the
employment where such passage is actually
utilised; or
(b) any pension, superannuation or other allow-
ance, deferred pay or compensation for loss
of office given in respect of the past services
of the individual or of the husband or parent
of the individual or given to the individual
in respect of the past services of any deceased
person, whether the individual or husband or
parent of the individual shall have contributed
to such pension, superannuation or other
allowance or not;
"guardian" in relation to an infant, includes
parent;







The Income Tax (Federal Emoluments) Act, 1958 423

"incapacitated person" means any infant,
married woman, person of unsound mind, idiot or
insane person;
"income tax" includes surtax and any other tax,
however described, which is imposed, charged or
levied upon income;
"income year" means any year following the 31st
day of December, 1957 in respect of which was paid
the income in relation to which the expression is
used;
"law of the Territory of residence" does not
include this Act;
"person" includes a body of persons;
"personal allowances" means-

(a) in relation to federal income, the allowances
provided for by sections 13, 14, 15, and 16 of
this Act;

(b) in relation to territorial income the allowances
provided for from time to time under the
provisions specified in the First Schedule of
this Act.

"Territory of residence" means the Territory in
which the taxpayer ordinarily resides during the
income year, and the term "territorial" shall be
construed accordingly.

4. For the due administration of this Act theAppoint-
Governor-General may appoint a Commissioner or Commis- men of
sioners and such other officers and persons as may be trative
necessary and shall furnish such Commissioner or Commis- authority.
sioners with warrants of appointment under his hand.

5. (1) (a) Every person having any official duty or official
being employed in the administration of this Act shall regard secrecy.
and deal with all documents, information, returns, assessment
list, and copies of such lists relating to the income or items
of the income of any person, as secret and confidential, and
shall make and subscribe a declaration in the form prescribed
to that effect.







424 The Income Tax (Federal Emoluments) Act, 1958

(b) Every such oath as is required by this section
may be made and subscribed-

(i) by the Conmmissioner, before the Regis-
trar of the Federal Supreme Court, and

(ii) by any person other than the Commis-
sioner, before the Commissioner who is
hereby authorized to administer such
oath.

(2) Every person having possession of or control
over any document, information, returns, or assessment lists
or copies of such lists relating to the income or items of in-
come of any person who at any time communicates or at-
tempts to communicate such information or anything
contained in such documents, returns, lists or copies to any
person-

(a) other than a person to whom he is authorised
by the Governor-General to communicate it,
or

(b) otherwise than for the purposes of this Act,
shall be guilty of an offence.

(3) Where, under any law in force in any Common-
wealth country or in any place under Her Majesty's protec-
tion, provision is made for the allowance of relief from income
tax in respect of the payment of income tax in the Federation
the obligation as to secrecy imposed by this section shall not
prevent the disclosure to the authorised officers of the
Government in that Commonwealth country or in that place
under Her Majesty's protection of such facts as may be
necessary to enable the proper relief to be given in cases
where relief is claimed from income tax in the Federation or
from income tax in that part or place aforesaid.

Charge of 6. Income tax shall, subject to the provisions of this
income tax. Act, be payable in accordance with the rules specified in the
Second Schedule to this Act, upon earned income, whether
received in the Federation or not, derived from emoluments
or allowances (including pensions, gratuities and other like







The Income Tax (Federal Emoluments) Act, 1958


allowances but not including travelling and subsistence
allowances) paid on or after the 3rd day of January, 1958
from the public funds of the Federation to the President,
Vice-President or a member of the Senate, or to the Speaker,
Deputy Speaker or a member of the House of Representatives
or to persons who are in the service of the Crown in respect
of the government of the Federation, which service, for the
purposes of this Act, includes service as a judge of any
federal court or as a member of the Council of State.

7. For the purposes of this Act a person shall be Residents.
deemed to be resident in the Federation who-

(i) resides in any of the Territories, or

(ii) is in the service of the Crown in respect
of the government of the Federation in
an office the duties of which require that
he shall reside outside the Federation
and who immediately before his appoint-
ment to any such office was normally
resident in a Territory, and for the
purposes of this Act that Territory shall
be deemed to be the Territory of residence
for such person for any income year
during which such person was so required
to reside outside the Federation.
8. Subject to the provisions of this Act, tax in Basis of
respect of the year 1958 and each succeeding year shall be assessment.
charged, levied and collected, upon the chargeable income of
any person in respect of such year whether such income is
received in such year or in any subsequent year.
9. (1) The official emoluments received by the officer Exemptions
administering the government of the Federation in respect
of the period in which he is administering the government,
and the official emoluments drawn by the Governor-General
in respect of any period spent on leave, shall be exempt from
tax under this Act and under any other law in force in any
Territory which provides for the levying of income tax.
(2) Any income liable to tax under section 6 of this Act
shall be exempt from tax under any other law in force in any
Territory which provides for the levying of income tax.






426 The Incotne Tax (Federal Emoluments) Act, 1958

(3) Where any allowance to any such person as is
specified in section 6 of this Act is certified by the Financial
Secretary to represent compensation-
(a) for the extra cost of having to live outside the
Federation in order to perform his duties, or
(b) for the actual expenses incurred by such
person in performing his duties as a represen-
tative of the Federation outside of the Federa-
tion,
that allowance shall not be deemed to be income
for the purposes of this Act or any other law in
force in any Territory which provides for the
levying of income tax.
Deductions 10. (1) For the purpose of ascertaining the chargeable
income of any person there shall be deducted all outgoings
and expenses wholly and exclusively incurred during the
income year by such person in the production of the income,
including-

(a) sums paid by such person by way of interest
upon any money borrowed by him, where the
Commissioner is satisfied that the interest
was paid on capital employed in acquiring
the income:

Provided that-

(i) the income of the person who receives or
is entitled to receive the interest is
specifically exempted from tax under the
law of the Territory of residence of the
taxpayer, or

(ii) where such person's income is not so
exempt, the interest is chargeable to tax
under the law of the Territory of resi-
dence of the taxpayer;

(b) rent paid by any tenant of land or buildings
occupied by him for the purpose of acquiring
the income;







The Income Tax (Federal Emoluments) Act, 1958 427

(c) where any person engaged in any trade,
business, profession, or vocation has expended
any sum in replacing any plant or machinery
which was used or employed in such trade,
business, profession, or vocation, and which
has become obsolete, an amount equivalent to
the cost of the plant or machinery replaced,
after deducting from that cost such sum as
shall represent the total depreciation which
has occurred by reason of exhaustion or wear
and tear since the date of purchase of such
plant and machinery and any sum realized by
the sale thereof;
(d) any sum expended for repair of premises,
plant, and machinery employed in acquiring
the income or for the renewal, repair, or
alteration of any implement, utensil, or article
so employed;
(e) annuities or other annual payments paid out
of income liable to tax under section 6 of this
Act and whether payable within or out of the
Federation, either as a charge on any property
of the person paying the same by virtue of
any deed or will or otherwise, or as a reserva-
tion thereout, or as a personal debt or obliga-
tion by virtue of any contract:
Provided that no voluntary allowances or
payments of any description shall be deducted;
Provided further that no deduction
under this paragraph shall exceed an amount
which bears to the total annuities and other
annual payments the same proportion as the
amount liable to tax under section 6 of this
Act bears to the amount of his total income
from all sources;
(f) rates and taxes on real estate (but not includ-
ing income tax);

(g) premiums paid on any fire insurance policy
entered into with an insurance company






The Income Tax (Federal Emolmnehts) Act, 1958


approved by t he Governor-General on
property used in acquiring the income upon
which the tax is payable;

(h) such other deductions as may be authorised
by resolution of the Senate and the House of
Representatives.

(2) The Governor-General may, by regulations,
provide for the method of calculating or estimating the
deductions allowed or prescribed under this section.
Allowance 11. In ascertaining the chargeable income of any
for wear
and tear. person engaged in a trade, business, profession, or vocation,
there shall be allowed as a deduction a reasonable amount for
the exhaustion by wear and tear of any plant and machinery,
and any buildings used exclusively for housing such plant
and machinery, owned by him, arising out of the use or
employment of such plant or machinery in the trade,
business, profession, or vocation during the income year:
Provided that such plant or machinery was used
or employed in the production of such income.
Deductions 12. Fo the purpose of ascertaining the chargeable
allowed. income of any person, no deduction shall be allowed in
respect of-
(a) domestic or private expenses;
(b) any disbursements or expenses not being
money wholly and exclusively laid out or
expended for the purpose of acquiring the
income;

(c) any capital withdrawn or any sum employed
or intended to be employed as capital;
(d) any capital employed in improvements;

(e) any sum recoverable under an insurance or
contract of indemnity;
(f) rent of or cost of repairs to any premises or
part of premises not paid or incirred for the
Purpose of acquiring the income;







The Income Tax (Federal Emoluments) Act, 1958 429

(g) any amounts paid or payable in respect of the
United Kingdom income tax or surtax or
Commonwealth income tax as defined by this
Act.

13. In ascertaining the chargeable income of an Dedution
individual there shall be allowed a deduction of one thousand individuals.
two hundred dollars.
14. (1) In ascertaining the chargeable income of an Deduction
individual who proves to the satisfaction of the Commissioner e.
that he had during the income year his wife living with him
or wholly maintained by him and that he is not entitled in
computing the amount of his income for that year for the
purposes of this Act to make any deduction in respect of the
sums paid for the maintenance of his wife under paragraph
(a) of subsection (2) hereof there shall be allowed a deduc-
tion of four hundred and eighty dollars.
(2) In ascertaining the chargeable income of an Main-
individual who proves to the satisfaction of the Commissioner tenance and
that he had, during the income year, paid- alimony.
(a) a maintenance or separation allowance to his
wife in accordance with the terms of a
registered deed of separation or an order of
any court of competent jurisdiction, or.
(b) alimony to a previous wife whose marriage
with him has been dissolved by any court of
competent jurisdiction,
there shall be allowed a deduction of such maintenance or
separation allowance or such alimony.

(3) In ascertaining the chargeable income of any Dedution
individual who proves to the satisfaction of the Commissioner for
that he had the custody of and maintained at his own expense children.
any child born in the income year or who at the commence-
ment of that year was under the age of sixteen years or who
in the course of that year received full time instruction as a
student at a university, university college, college, school,
trade, or other technical school, or was serving as an appren-
tice. under articles entered into for a period of not less than
two years, there shall be allowed a deduction-







430 The Income Tax (Federal Emoluments) Act, 1958

(a) in respect of every such child who in the
course of that year resided in the Territory of
residence of the individual or resided
outside that Territory but did not receive
full time instruction as a student outside
that Territory at a university, university
college, secondary school, trade or other
technical school, the sum of two hundred and
forty dollars;

(b) in respect of every such child who has attained
the age of ten years and who in the course of
that year received full time instruction as a
student at a university, university college,
secondary school, trade or other technical
school in that Territory and for that purpose
resided away from the place where such indivi-
dual is ordinarily resident, the sum actually
paid for his board and lodging and education
in such year, but not exceeding in any case
the sum of nine hundred and sixty dollars;
(c) in respect of every such child who has
attained the age of ten years and who in the
course of that year received full time instruc-
tion as a student outside that Territory at a
university, university college, secondary
school, trade or other technical school the
sum actually paid for his board and lodging
and education in such year, but not exceeding
in any case the sum of twelve hundred
dollars:
Provided that no deduction shall be allowed under
paragraph (a) hereof in respect of any child who was
entitled in his own right to an income equal to or exceeding
two hundred and forty dollars in the income year:
Provided further that the deduction allowed
under paragraph (b) or paragraph (c) hereof, in respect of
any child who was entitled in his own right to an income
in the income year, shall not exceed the amount by which
the sum so expended on his board and lodging and education
exceeds such income:







The Income Tax (Federal Emolhments) Act, 1958


Provided further that in calculating the income
of the child for the purpose of the foregoing provisos no
account shall be taken of any income to which the child is
entitled as the holder of a scholarship, exhibition, bursary,
or other similar educational endowment, or of any emolu-
ments paid to the child during his period of service as an
apprentice.
The expression "child" in this subsection includes
a step-child or an adopted child.
(4) In ascertaining the chargeable income of an Deduction
individual who proves to the satisfaction of the Commissioner n recipest
that during the income year he was a widower and taking
that a female relative of his or of his deceased wife was charge'of
resident with him for the purpose of having the charge and or widow's
care of any child of his or in the capacity of a housekeeper, children or
there shall be allowed, subject as hereinafter provided, a house-
deduction of two hundred dollars in respect of that female keeper.
relative:
Provided that-
(a) no deduction shall be allowed under this
subsection unless the claimant proves that no
other individual is entitled to a deduction in
respect of the female relative under the pro-
visions of this Act or if any other individual
is so entitled, that the other individual has
relinquished his claim thereto; and
(b) no deduction shall be allowed under this
subsection where the female relative is a
married woman living with her husband, and
the husband has claimed and been allowed a
deduction under the provisions of subsection
(1) of this section; and
(c) no deductions shall be allowed under this
subsection where the claimant has claimed and
been allowed in respect of the female relative
a deduction under the provisions of subsection
(5) of this section; and
(d) not more than one deduction of two hundred
dollars shall be allowed to any claimant under
this subsection in any year; and







The Income Tax (Federal Emoluments) Act, 1958


(e) this subsection shall apply to a claimant being
a widow as it applies to a claimant being a
widower with the substitution of "her
deceased husband" for "his deceased wife";
and the expression "child" means a child in
respect of whom a deduction is allowed under
this Act.
Deduction (5) In ascertaining the chargeable income of an
dependent individual who proves to the satisfaction of the Commissioner
relatives, that during the income year he maintained at his own expense
any person being his or his wife's father or mother (not
being an unmarried or widowed mother) or his or his wife's
aunt or grandmother or a child, brother or sister of his or
of his wife, who is incapacitated by old age or infirmity
from maintaining himself or herself, or being his or his
wife's unmarried or widowed mother whether incapacitated
or not, and in any of the above cases, being a person whose
total income from all sources does not exceed two hundred
dollars a year, there shall be allowed a deduction of two
hundred dollars in respect of each person whom he so
maintained:

Provided that-
(a) where two or more persons jointly maintain
any such person as aforesaid, the deduction
to be made under this subsection shall be
apportioned between them in proportion to
the amount or value of their respective con-
tributions towards the maintenance of that
person; and

(b) this subsection shall apply to a claimant being
a female person as it applies to a claimant
being a male person with the substitution of
"husband" for "wife".
Deduction 15. (1) In ascertaining the chargeable income of any
inrespect individual who-
of life
insurance
anid ontri- (a) has made insurance on his life or the life of
bution to
Widows' his wife, or has contracted for any deferred
and annuity on his life or the life of his wife, with
fund. any company, as defined in this Act, carrying






The Income Tax (Federal Emoluments) Act, 1958 433

on the business of life insurance, or with any
other body of persons carrying on the
business of life insurance which is legally
established in the United Kingdom or in any
Commonwealth country or in the Republic of
Ireland, or with any registered friendly
society, or with any approved body of persons
carrying on the business of life insurance; or

(b) before the first day of July, 1958 has made
insurance on his life or the life of his wife,
or has contracted for any deferred annuity
on his life or the life of his wife, with any
body of persons legally established in any
foreign country and not carrying on the
business of life insurance in the Federation;
or

(c) has made a contribution to any widows and
orphans pensions scheme under any law in
force in the Federation or in the United King-
dom or in any Commonwealth country, or to
any approved fund or scheme,

there shall be allowed a deduction of the annual amount of
the premium paid by him for such insurance or contract or of
the annual amount of such contribution, as the case may be:

Provided that the aggregate of the premiums and
contributions in respect of which relief is given to any person
under this subsection shall not exceed an amount equal to
one-sixth part of the chargeable income of such person esti-
mated in accordance with the provisions of this Act before
making the deductions specified in this section and in sec-
tions 13, 14 and 15 of this Act.

(2) For the purposes of this section a contribution of
an employee paid by an employer on behalf of the employee
to an approved fund or scheme referred to in paragraph (c)
of subsection (1) of this section shall be deemed to be a
contribution to such fund or scheme by the employee.


(3) In this section-






434 The Income Tax (Federal Emoluments) Act, 1958

"approved" means approved by the Governor-
General;
"any Commonwealth country" includes India.
Pakistan, any British Protectorate or protected
State, South West Africa, and any territory adminis-
tered by any of Her Majesty's Governments under
the trusteeship system of the United Nations;
"contract" means an agreement which provides
for the payment to the individual by a company of
a pension or annuity to commence at a specified age,
or for the payment of a lump sum in lieu of such
pension or annuity;
"foreign country" means any country other
than the United Kingdom, any Commonwealth
country or the Republic of Ireland;
"pension age" means the specified age at which
the payment of a pension or annuity under a contract
is due to commence;
"registered friendly society" means a friendly
society registered under any law in force in the
Federation providing for the registration of friendly
societies.
(4) Where the insurance or contract referred to in
subsection (1) of this section was made after the first day of
July, 1958, the deduction allowed by the said subsection shall,
subject to the provisions of the said subsection, be limited
to seven per centum of the capital sum payable on the
insurance policy or contract and no such deduction shall be
allowed in respect of the insurance policy unless there is a
capital sum payable at death whether in conjunction with
any other benefit or not:

Provided that where the insurance or contract
was made for a period of not less than ten years by an
individual who has attained the age of fifty years, and-
(a) the insurance policy does not mature before
the individual attains the age of sixty-five
years; or
(b) the pension age under such contract is not
less than sixty-five years,






The Income Tax (Federal Emoluments) Act, 1958 435

the provisions of this subsection limiting the amount of the
deduction to be allowed to seven per centum of the capital
sum payable on the insurance policy or contract shall not
apply:

Provided further that if-

(a) any such contract is surrendered before the
individual attains the pension age, the amount
payable to the individual on such surrender
shall be deemed to be part of his income for
the year in which the surrender is made;

(b) the individual who has made any such con-
tract dies before he attains the pension age,
the amount payable under the contract on
such death shall in equal shares be deemed
to be part of the income of the individual for
the year in which he died and for each of the
two years immediately preceding such year,
and the estate of the individual shall accord-
ingly be liable to be assessed by the
Commissioner at such amount or additional
amount as according to the judgment of the
Commissioner ought to be charged, and the
provisions of this Act as to notice of assess-
ment, appeal, and other proceedings shall
apply to such assessment or additional assess-
ment and to the tax charged thereunder.

16. (1) In ascertaining the chargeable income of any in-Deduction
dividual there shall be allowed a deduction equal to then reset
amount of any earned income of his wife but not exceeding earned
in any case two hundred and forty dollars. income.

(2) A deduction shall not be allowed under subsection
(1) of this section unless the individual proves to the satis-
faction of the Commissioner that his wife has devoted sub-
stantially the whole of her time to the conduct of the trade,
business, profession or vocation or to the performance of the
duties of the employment from which such income is derived.

(3) For the purposes of this section any earned income
of an individual's wife arising in respect of any pension,






The Income Tax (Federal Emoluments) Act, 1958


superannuation or other allowance, deferred pay or compen-
sation for loss of office given otherwise than in respect of
her past services in any office or employment or profit shall
be deemed not to be earned income of his wife.
Deductions 17. Subject as hereinafter provided, no allowances
to be made
only in the under sections 13, 14, 15 and 16 shall be made in the case of
sideofnts any individual who is not resident in the Federation:
and non-
resident Provided that the foregoing provisions. shall not
British
subjects. apply in the case of any individual who satisfies the Commis-
sioner that he is a British subject, so, however, that no such
allowance or relief as aforesaid shall be given so as to reduce
the amount of the income tax payable by that individual be-
low an amount which bears the same proportion to the amount
which would be payable by him by way of tax if the tax were
chargeable on his total income from all sources, including in-
come which is not subject to income tax charged in the
Federation, as the amount of the income subject to income tax
so charged bears to the amount of his total income from all
sources.
Wife's 18. The income of a married woman living with her
income, husband, which is liable to tax under this Act shall, if the
income of the husband is also liable to tax under this Act for
the purpose of this Act, be deemed to be the income of the
husband, and shall be charged in the name of the husband
and not in her name nor in that of her trustee:

Provided that that part of the total amount of tax
charged upon the husband which bears the same proportion
to that total amount as the amount of the income of the wife
bore to the amount of the total income of the husband and
wife may, if necessary, be collected from the wife, notwith-
standing that no assessment has been made upon her.

Rates as 19. There shall be levied and paid upon the chargeable
per
schedule. income of every person tax in accordance with the rules set
forth in the Second Schedule to this Act.

Charge- 20. A receiver, trustee, guardian, curator or commit-
ability of tee in receipt of income liable to tax under section 6 of
tees, this Act on behalf of any person, shall be chargeable to tax







The Income Tax (Federal Enolunents) Act, 1958


in respect of such income in like manner and to the like
amount as such person would be chargeable if he had
received such income, and every such receiver, trustee,
guardian, curator or committee shall be answerable for doing
all matters and things required to be done under this Act
for the purpose of assessment and payment of tax:

Provided that nothing in this section shall affect
the liability of any person represented by any such receiver,
trustee, guardian, curator or committee to be himself
charged to tax in his own name.

21. A person not resident in the Federation (herein- Charge-
ability of
after in this section referred to as a non-resident person), agent of
whether a British subject or not, shall be assessable and person
residing
chargeable in the name of his trustee, guardian, curator, or out of
committee, or of any attorney, factor, agent or receiver, theration.
whether such attorney, factor, agent or receiver has the
receipt of the income or not, in like manner and to the like
amount as such non-resident person would be assessed and
charged if he were resident in the Federation and in the
actual receipt of such income.

22. The person who is chargeable in respect of an Acts, etc.,
incapacitated person, or in whose name a non-resident is to be done
by trustees
chargeable, shall be answerable for all matters required to etc.
be done by virtue of this Act for the assessment of the
income of any person for whom he acts and for the payment
of the tax chargeable thereon.

23. (1) Every person who, in whatever capacity, is in Lists to be
receipt of any money or value being income arising from prepared
by repre-
the source specified in section 6 of this Act of or belonging sentative or
to any other person who is chargeable in respect thereof, or agent.
would be so chargeable if he were resident in the Federation
and not an incapacitated person, shall, whenever required
to do so by any notice from the Commissioner, prepare and
deliver within the period mentioned in such notice a list in a
form approved by the Commissioner, signed by him,
containing-

(a) a true and correct statement of all such
income;







438 The Income Ta .(Federal Emoluments) Act, 1958

(b) the name and address of every person to
whom the same shall belong.

(2) Every person who refuses, fails or neglects to
comply with the provisions of this section shall be guilty of
an offence.
Agents, 24. Any resident agent, trustee or other person who
non- transmits income liable to tax under this Act, to a non-
residents to
be assessed. resident person shall be deemed to be the agent of such non-
resident person and shall be assessed and shall pay the tax
accordingly.

ndeion of 25. (1) Every person answerable under this Act for the
represeta- .payment of tax on behalf of another person may retain out of
any money coming to his hands on behalf of such other person
so much thereof as shall be sufficient to pay such tax, and
shall be and is hereby indemnified against any person whatso-
ever for all payments made by him in pursuance and by
virtue of this Act.

(2) For the purposes of this section, every person who
is liable under any contract to pay money to a non-resident
shall be deemed to be the person having the control of money
and to be acting in a representative capacity for the payment
of income tax belonging to the non-resident and all money
due by him under the contract shall be deemed to be money
which comes to him on behalf of the non-resident.

Deceased 26. When any person dies during the income year or
within two years after the expiration thereof, and no assess-
ment has been made upon him for that year, the personal
representative of such person shall be liable for and charged
with the payment of the tax with which such person would
have been chargeable, and shall be answerable for doing all
such acts, matters and things as such person, if he were alive,
would be liable to do under this Act.
Artificial 27. (1) Where the Commissioner is of opinion that any
transac -
tions, transaction which reduces or would reduce the amount of
transfers to tax payable by any person is artificial or fictitious, or that
inors ull effect has not, in fact, been given toany disposition,
in trust, full effect has not, in fact, been given to any disposition,






The Income Tax (Federal Emoluments) Act, 1958 439

the Commissioner may disregard any such transaction or
disposition, and the persons concerned shall be assessable
accordingly.

(2) Where, under or by virtue of a disposition made
directly or indirectly by any disponer, the whole or any part
of what would otherwise have been the income of that dis-
poner is payable to or for the benefit, whether present or
future and whether on the fulfilment of a condition or the
happening of a contingency, or as the result of the exercise
of a power or discretion conferred on any person, or other-
wise, of a minor, such, disponer shall, nevertheless, during the
period of the minority of such minor, be liable to be taxed
in respect of the sums so payable as if the disposition had
not been made, and subsequent to such period of minority,
such disponer shall continue to be liable to be taxed in respect
of the sums so payable as if such disposition had not been
made unless the Commissioner is satisfied that the disposition
was not made for the purpose of avoiding tax.

(3) Subsections (1) and (2) of this section shall have
effect whether the transaction or disposition was effected or
made before or after the commencement of this Act.

(4) In this section, "disposition" includes any settle-
ment, trust, grant, covenant, agreement, arrangement or
transfer of assets.

(5) A discretion conferred on the Commissioner by
this section may be exercised, on appeal under section 34, by
the Judge of the Federal Supreme Court hearing the appeal.

(6) Nothing in this section shall prevent any income
under any disposition from being treated for the purposes
of tax as the income of the person making the disposition
in any case in which this section does not apply.

28. (1) Every person chargeable with tax under this Act Returns of
shall, on or before the prescribed date in every year, deliver pso"nal
to the Commissioner a true and correct return of the whole
of his income from every source whatsoever for the income
year, and shall, if absent from the Federation, give the name
and address of an agent residing in the Federation.






440 The Income Tax (Federal Emoluments) Act, 1958
I
(2) Returns required under the provisions of this
section shall be in a form approved by the Commissioner.

(3) Any person who refuses, fails or neglects to deliver
any return required under the provisions of this section shall
be guilty of an offence.

Power of 29. (1) The Commissioner may, by notice, require any
Commis-
sioner to person, or the attorney of any person, or the secretary,
require attorney, manager, agent or other principal officer of a com-
pany residing in the Federation, to make returns under this
Act within the time specified in such notice.

(2) Any person who, after being required by the
Commissioner to make a return, fails or neglects to do so
within the time specified, shall, whether or not any liability
to tax is involved, be guilty of an offence.
Commis- 30. (1) The Commissioner shall proceed to assess every
sioner to
make person chargeable with the tax as soon as may be after the
assess- day prescribed for delivering the returns.
ments.
(2) Where a person has delivered a return, the Com-
missioner may-
Acceptance (a) accept the return and make an assessment
of return.
accordingly; or

oetur.s (b) refuse to accept the return and, to the best of
his judgment, determine the amount of the
chargeable income of the person and assess
him accordingly.

i n default t (3) Where a person has not delivered a return and
of return, the Commissioner is of the opinion that such person is liable
to pay tax, he may, according to the best of his judgment,
determine the amount of the chargeable income of such
person and assess him accordingly, but such assessment shall
not affect any liability otherwise incurred by such person
by reason of his refusal, failure, or neglect to deliver a return.

(4) If at any time within three years after the
expiration of the income year, the Commissioner shall make







The Income Tax (Federal Emoluments) Act, 1958 441

an assessment which results in a person being charged to
tax for the income year in an amount in excess of the amount
of tax calculated on the basis of the return of income rendered
by such person, the Commissioner may (unless the person
assessed proves to the Commissioner's satisfaction that the
omission or incorrectness of the return did not amount to
fraud, covin, art of contrivance, or gross or wilful neglect)
charge such person, in addition to the total tax otherwise
charged in the assessment, further tax not exceeding the
amount of the excess so disclosed.

(5) If any person neglects or refuses to render a return Additional
of income as required by this Act, the Commissioner may non-return
(unless such person proves to the Commissioner's satisfaction of income.
that the neglect or refusal was for reasonable cause and ought
fairly to be excused) charge such person additional tax not
exceeding the amount of tax which would have been payable
if this subsection had not been enacted.

(6) Nothing in the preceding subsections shall be con-
strued as derogating from any other provisions of this Act.

(7) The provisions of this Act shall apply to any
additional tax charged by virtue of this section as they do to
tax ordinarily chargeable under this Act.

(8) Without prejudice to the powers conferred bycommis-
seco sioner may
section 60 the Commissioner may for reasons which may remita
appear to him sufficient, at any time remit in whole or in part additional
any additional tax charged under this section.

(9) A discretion to charge additional tax vested in Judge's
discretion
the Commissioner by this section may be exercised, on appeal re addi-
under section 34' by the Judge of the Federal Supreme Court: tional tax

Provided that, if the Judge shall confirm the
decision of the Commissioner to charge additional tax and
shall find that the additional tax imposed by the Com-
missioner did not exceed the maximum additional tax which
could properly be charged, the appeal as regards the
additional tax shall be dismissed.







442 The Income Tax (Federal Emoluments) Act, 1958

Appoint- 31. For the purposes of facilitating the assessment
ment of
agent in of the income of persons residing in the United Kingdom,
the United
Kingdom. the Governor-General may appoint an agent in the United
Kingdom who shall make enquiries on behalf of the Com-
missioner in respect of any such person as may apply to be
dealt with through such agent, and shall ascertain and report
to the Commissioner the amount of the chargeable income of
such person in accordance with this Act, and shall forward
to the Commissioner the accounts and computations upon
which his report is based. The Commissioner, on receipt of
the report, shall enter the amount reported in the assessment
list:

Provided that if it appears to the Commissioner
that any error has occurred in the accounts or computation
he may refer the report back for further consideration:

Provided also, that nothing in this section shall
prevent the right of appeal to a Judge of the Federal Supreme
Court conferred by section 34.

Lists of 32. (1) After completing his assessment, the Corn-
persons
assessed missioner shall prepare lists of persons liable to tax under
and notices hi
of assess- this Act.
ment.
(2) Such lists (herein called the assessment lists)
shall contain the names and addresses of the persons assessed
to tax, the amount of the chargeable income of each person,
the amount of the tax payable by him, and such other parti-
culars as may be necessary.
Notices to 33. (1) The Commissioner shall cause to be served on each
be served
on persons person whose name appears on the assessment lists a notice
assessed, addressed to him at his usual place of abode or business
stating the amount of his chargeable income and the amount
of tax payable by him, and informing him of his rights under
the next subsection.

Objections (2) If any person disputes the assessment he may
to assess-
ment, apply to the Commissioner, by notice of objection in writing,
to review and to revise the assessment upon him. Such







The Income Tax (Federal Emoluments) Act, 1958 443

application shall state precisely the grounds of his objections
to the assessment and shall be made within twenty-one days
from the date of the service of the notice of assessment:

Provided that the Commissioner, upon being
satisfied that, owing to absence from the Territory of
residence, sickness, or other reasonable cause, the person
disputing the assessment was prevented from making the
application within such period, shall extend the period as
may be reasonable in the circumstances.

(3) On receipt of the notice of objection referred to
in subsection (2) of this section, the Commissioner may
require the person giving the notice of objection to furnish
such particulars as the Commissioner may deem necessary
with respect to the income of the person assessed, and to pro-
duce all books or other documents in his custody or under
his control relating to such income and may summon any
person who, he thinks, is able to give evidence respecting the
assessment to attend before him and may examine such
person except the clerk, agent, servant, or other person con-
fidentially employed in the affairs of the person to be charged,
on oath or otherwise.

(4) In the event of any person assessed, who has
objected to an assessment made upon him, agreeing with the
Connmmissioner as to the amount at which he is liable to be
assessed, the amount so agreed shall be the amount at which
such person shall stand assessed, and the assessment shall
be confirmed or amended accordingly:

Provided always, that in the event of any person
who under subsection (2) of this section, has applied to the
Commissioner for a revision of the assessment made upon him
failing to agree with the Commissioner as to the amount at
which he is liable to be assessed, his right of appeal to a
Judge of the Federal Supreme Court, under the provisions
of this Act, against the assessment made upon him, shall
remain unimpaired.







The Incone Tax (Federal Emoluments) Act, 1958


Appeals 34. (1) Any person who, being aggrieved by an assess-
against
assess- ment made upon him, has failed to agree with the Commis-
Notice of sioner in the manner provided in subsection (4) of the last
appealand preceding section, may appeal against the assessment to a
delay for
appealing. Judge of the Federal Supreme Court in chambers within
twenty-one days from the date of the refusal of the Com-
missioner to amend the assessment as desired and in such
case shall give notice in writing of such appeal to the
Commissioner within twenty-one days from the date of such
refusal:
Provided that, notwithstanding the lapse of such
period of twenty-one days, any person may appeal against
such assessment if he shows to the satisfaction of a Judge of
the Federal Supreme Court in chambers, that owing to
absence from the Territory of residence, sickness or other
reasonable cause, he was prevented from appealing or from
giving such notice to the Commissioner within such period,
and that there has been no unreasonable delay on his part.

(2) Such appeal shall be by summons, and
evidence shall be received at the hearing if tendered.

Attendance (3) Every person appealing shall attend before
lanpt.P the Judge in person on the day and at the time fixed for the
hearing of his appeal:

Provided that if it be proved to the satisfaction
of the Judge that, owing to absence from the Territory of
residence, sickness, or other reasonable cause, any person is
prevented from attending in person at the hearing of his
appeal on the day and at the time fixed for that purpose,.
the Judge may postpone the hearing of the appeal for such
reasonable time as he thinks necessary for the attendance
of the appellant, or he may admit the appeal to be made-
by any agent, clerk, or servant of the appellant, on his behalf.
Notice of (4) Thirty clear days' notice shall, unless rules made
date of
hearing to hereunder otherwise provide, be given to the Commissioner
be given to and the appellant of the date fixed for the hearing of the-
Commis-
sioner and appeal.
the appel-
lant.




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