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 Supplement No. 10














Group Title: Official gazette, Barbados
Title: The official gazette
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Permanent Link: http://ufdc.ufl.edu/UF00076861/00017
 Material Information
Title: The official gazette
Physical Description: v. : ill. ; 33-42 cm.
Language: English
Creator: Barbados
Publisher: s.n.
Place of Publication: BridgetownBarbados Published by authority
 Subjects
Subject: Law -- Periodicals -- Barbados   ( lcsh )
Politics and government -- Periodicals -- Barbados   ( lcsh )
Genre: periodical   ( marcgt )
 Notes
General Note: Caption title.
General Note: Supplements issued for some of the numbers.
 Record Information
Bibliographic ID: UF00076861
Volume ID: VID00017
Source Institution: University of Florida
Rights Management: All rights reserved by the source institution and holding location.
Resource Identifier: aleph - 001043625
oclc - 12594829
notis - AFC6434

Table of Contents
    Main
        Page 121
        Page 122
        Page 123
        Page 124
    Supplement No. 10
        Supplement No. 10 Page 21
        Supplement No. 10 Page 22
        Supplement No. 10 Page 23
        Supplement No. 10 Page 24
        Supplement No. 10 Page 25
        Supplement No. 10 Page 26
        Supplement No. 10 Page 27
        Supplement No. 10 Page 28
        Supplement No. 10 Page 29
        Supplement No. 10 Page 30
Full Text










VOL. XCII.


PUBLISHED BY AUTHORITY


BRIDGETOWN, BARBADOS, 28TH FEBRUARY, 1957


-S.-
5


Li


NOTICE No. 121
MEETING OF LEGISLATURE
The Legislative Council will meet on Tuesday
5th March, 1957, at 2 o'clock p.m.
The House of Assembly will meet on Tuesday
5th March. 1957 at 3 o'clock p.m.

NOTICE No. 122
LIQUOR LICENSE NOTICE
The application of Lingwood Edwards, shop-
keeper of Walkes Spring, St. Thomas, for permission
to sell Spirits, Malt Liquors, &c., at a board and
shingle shop attached to residence at Welchman Hall,
St. Thomas.
Dated this 20th day of February 1957.
To:---J. R. EDWARDS Esq.
Police Magistrate, Dist. "D"
Signed ALFRED COLLYMORE
for Applicant.
N.B.-This application will be considered at a
Licensing Court to be held at Police Court, District
"D" on Wednesday the 6th day of March 1957 at
11 o'clock, a.m.
J. R. EDWARDS
Police Magistrate Dist. "D"


NOTICE No. 113-(second publication)

TAKE NOTICE










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That O'KEEFE OLD VIENNA BREWERY
LIMITED, a corporation organized under the laws
of the Dominion of Canada, whose trade or business
address is 297 Victoria Street, Toronto, Ontario,
Canada, has applied for the registration of a trade
mark in Part "A" of Register in respect of Lager
Beer, and will be entitled to register the same
after one month from the 21st day of February
1957 unless some person shall in the meantime give
notice in duplicate to me at my office of opposition
of such registration. The trade mark can be seen
on application at my office.

Dated this 20th day of February 1957.

V. I. deL. CARRINGTON,
Acting Registrar of Trade Marks.


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12 OFICIA GAZETTE--~- FERAR 8.15


NOTICE No. 99 -(second publication)
BARBADOS.

IN THE COURT OF CHANCERY

In pursuance of the Chancery Act 1906, I do
hereby give notice to all persons having or claiming
any estate, right or interest or any lien or incum-
brance in or affecting the property of the defendant
to bring before me an account of their claims with
their witnesses documents and vouchers to be exam-
ined by me on any Tuesday or Friday between the
hours of 12 noon and 3 o'clock in the afternoon at the
Registration Office, Town Hall, Bridgetown before
the 17th day of April, 1957 in order that such claims
may be reported on and ranked according to the
nature and priority thereof respectively otherwise
such persons will be precluded from the benefits of any
decree and be deprived of all claims on or against
the said property.

Plaintiff: EDITH ALEXANDRINA EDGHILL
Defendant: ETHEL VERDENE WILTSIIRE

Property: ALL THAT certain piece or parcel of
land situate at The Stream in the parish of Christ
Church and Island aforesaid containing by admeasure-
ment two thousand nine hundred and fifty square feet
or thereabouts Abutting and bounding on lands now
or late of L. Roach on lands now or late of D. A. Scott
on lands now or late of Mrs. L. M. Price and on the
public road or however else the same may abut and
bound Together with the message or dwellinghouse
called LOVE COT and all and singular other the
buildings and erections on the said land erected and
built standing and being with the appurtenances.

Bill Filed: 14 January, 1957
Dated: 6 February, 1957

V. I. DeL. CARRINGTON,
Registrar-in-Chancery (ag.).

NOTICE No. 111 -(third publication)
POST OF HEADMASTER, GRAMMAR
SCHOOL, DOMINICA
Applications are invited from suitably qualified
candidates for appointment to the post of Head-
master, Dominica Grammar School, particulars of
which are as follows:
Appointment
The post is on the permanent and pensionable
establishment and the appointment carries with it
liability to transfer to any post of equivalent status in
the Windward Islands.
Salary
The salary is in the scale of $3,840 x 120-$4,560
plus pensionable pay addition of 20% of salary. The
point of entry into, the scale will be determined ac-
cording to the candidate's qualification and experi-
ence.
Qualification Required
Degree in Science of a recognized University.
Duties
Officer appointed will be required to teach Chem-
istry and Physics to Higher School Certificate


Standard and Supervise a school of 260 boys; knowl-
edge of games and all other extra-curricular activities
associated with a Secondary School; he will be re-
quired to take part in out of School activities; he will
also be required to perform any other duties which
'nay be assigned to him from time to time.

Quarters
Quarters are not provided.

Leave
The officer will be eligible for vacation leave at
1he rate of 45 days for each completed period of 12
months resident service, accumulating up to a maxi-
mum of 180 days.

Leave Passages
Leave passages will be provided in accordance
with local General Orders.

General Information
The officer will be subject to the Colonial Regu-
lations, the Windward Islands Financial and Store
Rules, the local General Orders and subsidiary legis-
lation in force from time to time. Government
officials are liable to taxation imposed by local cnct-
ments.

Applications containing full particulars, inclu-
ding qualifications and experience of applicant,
should be forwarded to the Chief Secretary, Windward.
Islands, Grenada, to reach him not later than the 31st.
March, 1957.


NOTICE No. 29 -(fifth publication)

NOTICE

Re the estate of

SFRANETTA BOVELL

deceased

NOTICE IS HEREBY GIVEN that all persons-
having any debt or claim against the Estate of
Franetta Bovell, deceased, late of Water Hall in
the Parish of Saint Michael in this Island who died
on the 5th day of July 1955, intestate, are requested
to send in particulars of their claims duly attested
to the undersigned Sheila Delgator Bovell, C/o
Messrs. Haynes & IGriffith Solicitors, No. 12 High
Street, Bridgetown, on or before the 15th day
of March 1957, after which I shall proceed to dis-
tribute the assets of the deceased among the parties
entitled thereto having regard only to such claims
of which I shall then have had notice and I will not
be liable for the assets or any part thereof so dis-
tributed to any person of whose debt or claim I shall
not have had notice.

And all persons indebted to the said estate are
requested to settle their said indebtedness without
delay.

Dated this 11th lay of January, 1957

SHEILA DELGATOR BOVELI,
Qualified Administratrix of the Estate of


122


OFFICIAL GAZETTE


FEBRUARY 2,8, 1957








FERUR 28 197OFIILGAET


NOTICE NO. 114--(third publication)

TAKE NOTICE


That J. P. COATS, LIMITED, a British Com-
pany, Manufacturers and Merchants, whose trade
or business address is Ferguslie Thread Works,
Paisley Scotland, has applied for the registration
of a trade mark in Part "A" of Register in respect
of Bias Binding limited to the colours red and
grey and white as shown, and will be entitled to
register the same after one month from the 21st
day of February 1957, unless some person shall in
the meantime give notice in duplicate to me at my
office of opposition of such registration. The trade
mark can be seen on application at my office.

Dated this 20th day of February 1957.

V. I. deL. CARRINGTON,
Acting Registrar of Trade Marks.


NOTICE NO. 115 -(third publication)

TAKE NOTICE


WEEDONE

That AMERICAN CHEMICAL PAINT COM-
PANY, a corporation duly organised under the laws
of the State of Delaware, United States of America.,
whose trade or business address is Brookside Avenue,
Ambler, Pennsylvania, United States of America,
has applied for the registration of a trade mark
in Part "A" of Register in respect of herbicides,
and will be entitled to register the same after one
month from the 21st day of February 1957 unless
some person shall in the meantime give notice in
duplicate to me at my office of opposition of such
registration. The trade mark can be seen on applica-
at my office.

Dated this 20th day of February 1957.
V. I. deL. CARRINGTON,
Acting Registrar of Trade Marks.


NOTICE No. 116 -(third publication)

TAKE NOTICE


x Y x x yr















That LAURENCE GEORGE HUTCHINSON
trading as Ecat, Products Co., whose trade or busi-
ness address is No. 29 Roebuck Street, Bridgetown,
Barbados, has applied for the registration of a
trade mark in Part "A" of Register in respect of
coffee, chocolate, pepper and other food products,
and will be entitled to register the same after one
month from the 21st day of February 1957 unless
some person shall in the meantime give notice in
duplicate to me at my office of opposition of such
registration. The trade mark can be seen on applica-
tion at my office.

Dated this 20th day of February 1957.

V. I. deL. CARRINGTON,
Acting Registrar of Trade Marks.


NOTICE NO. 117 -(third publication)
TAKE NOTICE


GRO-STUF


1 That AMERICAN CHEMICAL PAINT COM-
PANY, a corporation duly organised under the laws
of the State of Delaware, United States of America,
whose trade or business address is Brookside Avenue,
Ambler, Pennsylvania, United States of America,
has applied for the registration of a trade mark in
Part "A" of Register in respect of fertilizers, and
will be entitled to, register the same after one month
from the 21st day of February 1957 unless some
person shall in the meantime give notice in duplicate
to me at my office of opposition of such registration.
The trade mark can be seen on application at my
office.

Dated this 20th day of February 1957.
V. I. deL. CARRINGTON,
Acting Registrar of Trade Marks.


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j FEBRUARY 28, 1957


OFFICIAL 'GAZETTE









OFICA _AETP F_EnRUA_1~hY_ 28 __1957


NOTICE NO. 58 -(hirth publication).
BARBADOS.
IN THE COURT OF CHANCERY

In pursuance of the Chancery Act 1906, I do
hereby give notice to all persons having or claiming
any estate, right or interest or any lien or incum-
brance in or affecting the property of the defendant
to bring before me an account of their claims with
their witnesses documents and Vouchers to be
examined by me on any Tuesday or Friday between
the hours of 12 noon and 3 o'clock in the afternoon
at the Registration Office, Town Hall, Bridgetown
before the 28th day of February 1957 in order that
such claims may be reported on and ranked according
to the nature and priority thereof respectively
otherwise such persons will be precluded from the
benefits of any decree and be deprived of all claims
on or against the said property.
Plaintiff: DOUGLAS PERCY LYNCH
Defendant: LIONEL. IFILL
Property: ALL THAT certain piece or parcel
of land situate at Maxwell Hill in the said parish
of Christ Church in this Island containing by
admeasurement One Rood Thirty Perches Abutting
and Bounding on lands now or late of Denzil C. Ifill
on a road twelve feet wide on lands now or late of
Mary E. Bayne and on the Public Road or however-
else the same may abut and bound.
BILL FILED: 21st December, 1956.
DATED: 21st January, 1957.

V. I. DeL. CARRINGTON,
Registrar-in-Chancery (ag.)


NOTICE No. 17 -(fourth publication)

NOTICE

Re Estate of
JOSEPH EMMANUEL EVELYN
deceased

Notice is hereby given that all persons having
any debt or claim against or affecting the estate of
Joseph Emmanuel Evelyn, late of Ocean View Road,
Bush Hall in the Parish of Saint Michael in this
Island who died at the parish of Saint Michael on
the 18th day of March 1956 are requested to send in
particulars of their claims duly attested to the under-
signed c/o Messrs. Hutchinson & Banfield, James
Street, Bridgetown, Solicitors, on or before the 21st.
day of March 1957 after which date I shall proceed
to distribute the assets of the deceased among the
parties entitled thereto having regard only to such
claims of which I shall then have had notice and I
will not be liable for the assets or any part thereof so
distributed to any person of whose debt or claim I
sbhll not then have had notice.
And all persons indebted to the said estate are
requested to settle their indebtedness without delay.

Dated this 8th day of January 1957.

IRIS JORDAN,
Qualified Executrix to the Estate of
JOSEPH EMMANUEL EVELYN (deceased)


NOTICE No. 65 -(fourth publication).

NOTICE

re the Estate of
LILIAN IRENE PHILLIPS
Deceased

NOTICE IS HEREBY GIVEN that all persons
having any debt or claim against the Estate of
Lilian Irene Phillips, deceased late of Wellington
Street in the parish of Saint Michael in this Island
who (died on the 15th day of March 1956 are
requested to send in particulars of their claims duly
attested to the undersigned Samuel Evan Shepherd
C/o E. D. Rogers Solicitor, James Street, Bridge-
town on or before the 31st day of March, 1957,
piter which day I shall proceed to distribute the
assets of the deceased among the parties entitled
thereto having regard only to such claims of which
I shall then have had notice and I will not be
liable for the assets or any part thereof so dis-
tributed any person of whose debt or claim I shall
shall not then have had notice.

And all persons indebted to the said estate
are requested to settle their said indebtedness with-
out delay.

Dated this 31st day of January 1957.

SAMUEL EVAN SHEPHERD,
Qualified Executor of the Will of
Lilian Irene Phillips deceased.


NoTICE No. 66 -(fourth publication)

NOTICE

Re The Estate of
JAMES NATHANIEL SOBERS,
deceased.
NOTICE is hereby given that all persons having
any debt or claim against or affecting the Estate
of James Nathaniel Sobers late of Brittons Hill
in the parish of Saint Michael in this Island, who
died in this island on the 4th day of January 1955
are requested to send in particulars of their claims
.duly attested to the undersigned C/o Messrs.
Hutchinson & Banfield, James Street, Bridgetown,
Solicitors, on or before the 6th day of April 1957
after which date I shall proceed to distribute the
assets of the deceased, among the parties entitled
thereto having regard only to such claims of which
I shall then have had notice and I will not be
liable for the assets or any part thereof so dis-
tributed to any person of whose debt or claim I
shall not then have had notice.

And all persons indebted to the estate are
requested to settle their indebtedness without delay.

nated this 4th day of February 1957.

OSCAR DaCOSTA SOBERS
Qualified Executor of the Will of
James Nathaniel Sobers, deceased.


OFFICIAL GAZETTB


iEBmuAY 28, 1957







Subsidiary Legislation Supp)lement No. 10


Supplement to Official gazettee No. 17, dated 28th Feb., 1957



L.N. 18

Income Tax Act, 1921


THE INCOME TAX EMPLOYMENTT)
RULES, 1957.


The Governor-in-Executive Committee in exercise of
the powers conferred on him by section 43A of the In-
come Tax Act, 1921, and all other powers enabling him
in that behalf hereby makes the following Rules:-

GENERAL

1. These Rules may be cited as the Income Tax
(Employments) Rules, 1957.
2. In these Rules unless the context otherwise re-
quires-
"appropriate form" means a form approved by
the Commissioner for use in any particular
case authorised by these Rules;
"declaration" means the declaration refer-
red to in section 38A of the Act;
"employee" means any person in receipt
of emoluments;
"employer" means any person paying
emoluments whether on his own account
or on behalf of another person;
"total allowances" in relation to an indi-
vidual means the aggregate of any deduc-
tions to which an individual is entitled
under section twenty of the Act in respect
of himself, his wife, children or dependent
relatives and includes that amount of the
premiums payable by the individual in each
year in respect of a policy or policies of
insurance of a kind specified in paragraph
(iv) of section twenty of the Act which does
not exceed seven per cent of the capital
sum assured by the policy in respect of
which the premium is payable nor five hun-
dred dollars, whichever is the less, and any
sum deducted from his emoluments by his
employer for or in respect of any amount
contributed to any scheme or fund within
the meaning of paragraph (v) of section
twenty of the Act on the making of any
payments of emoluments to the individual.
3. (1) Where an employee works under the general
control and management of a person who is not his immedi-
ate employer, that person (referred to hereafter in this
rule as the "principal employer") shall be deemed to be
the employer for the purpose of these Rules, and the
immediate employer shall furnish the principal employer
with such particulars of the employee's emoluments as
may be necessary to enable the principal employer to
comply with the provisions of these Rules.
(2) If the employee's emoluments are actually paid
to him by the immediate employer-
(a) the immediate employer shall be notified by
the principal employer of the amount of tax
to be deducted when the emoluments are
paid to the employee and shall deduct the
amount so notified to him accordingly; and
(b) the principal employer shall make a cor-
responding deduction on making to the
immediate employer the payment out of
which the said emoluments will be paid.







22 SUBSIDIARY LEGISLATION

DEDUCTION OF TAX

4. (1) Subject to the provisions of rules five, six
and eight of these Rules, on the occasion of any payment
of emoluments to an employee, the employer shall de-
duct as tax the amount appearing in the appropriate
column of the table of the tax tables to be used opposite
to that amount appearing in the first column of the said
table which is th6 same as or the nearest to the amount
of the emoluments due to the employee:
Provided that where -
(a) the pay period for which the emoluments
are to be paid is not provided for in the tax
tables; or
(b) the emoluments paid per year are greater
than any amount provided for in the first
column of the table to be used,
the amount to be deducted shall be determined by the
Commissioner.
(2) In the event of the amount of the emoluments
due to the employee being an amount exactly between
two amounts appearing in the first column of the table
to be used, the tax to be deducted shall be that amount
appearing in the appropriate column of the said table
opposite to the larger of the two such amounts.
(3) For the purposes of this rule, the table of
the tax tables to be used shall be that table of the tax
tables prepared by the Commissioner pursuant to rule
twenty-three of these Rules which takes into account total
allowances and corresponds to the pay period for which
the emoluments are to be paid, and the appropriate column
shall be the column of the said table appearing under
that range of total allowances specified in the table within
which the total allowances of the employee or the greater
part thereof from whom tax is to be deducted is included:
Provided that in the case of an employee-
(a) who is a married woman whose income
pursuant to section three of the Act is
chargeable in the name of her husband:
or
(b) resident abroad; or
(c) from whom a declaration has not been
received by the employer or who is not
entitled in accordance with the pro-
visions contained in the second proviso
to subsection (1) of section 38A of the
Act to file a declaration;
the table of the tax tables to be used shall be that table
prepared by the Commissioner pursuant to rule twenty-
three of these Rules without taking into account total al-
lowances and which corresponds to the pay period for
which the emoluments are to be paid, and the appropriate
coliunn shall in such cases be the second column of that
table.
5. On payment of a bonus or on payment of any
sum to meet any retroactive increases of emoluments
granted to an employee, the following deductions of tax
shall, subject to the provisions of rules six and eight
of these Rules, be made by the employer in accordance
With the following provisions-
(a) where the employee is at the date of the pay-
ment of the bonus in receipt of emolumenits
from the employer paying the bonus, then-
(i) the total amount of bonus shall be di-
vided by the number of pay periods
(appropriate to the employee) in the
year in which it is paid, and
(ii) the resulting amount shall be added to
the amount of emoluments (before tax
was deducted) which were payable to the
employee in the pay period immediately
preceding the date on which the bonus
is paid, and






SUBSIDIARY LEGISLATION 23

(iii) the amount of tax which should havt
been deducted in the immediately pre-
ceding pay period aforesaid in respect of
such aggregate sum shall be determined
by reference to the appropriate tax table
and
(iv) the amount of tax ti be deducted from the
bonus shall be the difference between the
tax, determined under paragraph (lii)
and the tax, if any, actually deducted in
the immediately preceding pay period
aforesaid, multiplied by the number of
pay periods in the year, or in the case of
the year one thousand nine hundred and
fifty-seven, by the number of pay periods
between the first day of April and the
thirty-first day of December in that year.
(b) Whlre the employee is at the date of the
payment of the bonus no longer in receip; of
emoluments from the employer paying the
bonus the amount of tax to be deducted shall
be the tax for the year in which the bonus is
paid shown to be deductible in the appro-
priate table prepared by the Commissioner
under paragraph (3) of rule twenty-three
of these Rules (which is a table prepared
without taking into account any amount of
total allowances).
(c) in the case of a retroactive payment, the
amount of tax to be deducted shall be the
difference between the total tax that should
have been deducted pursuant to rule four of
these Rules if such payment had been spread
evenly over those pay periods for which the
payment is made and added to the amount
of emoluments paid over such pay periods
and the amount of tax deducted in respect
of those pay periods prior to the making of
the retroactive payment.
6. (1) The Commissioner may direct employers as
to the amount of tax, if any, to be deducted from-
(a) the emoluments of employees engaged
in casual or seasonal employment; or
(b) the emoluments of any other class of
case which in the opinion of the Commis-
sioner is a class of case of such a nature
that deduction of tax by reference to the
tax tables would be impracticable or
would constitute undue hardship.
(2) Without prejudice to the foregoing pro-
visions of this rule, any directions given pursuant to the
provisions of this rule may, in particular, include directions
as to the manner in which the tax, if any, shall be deducted,
the period over which such deduction shall be.made and
such other matters as the Commissioner may think fit and
any employer to whom any such directions may be so given
shall comply with the directions so given.
7. If any emoluments are paid by an employer at
any time after the date of death of an employee the em-
ployer by whom the emoluments are paid shall subject to
the provisions of rule eight of these Rules, on making any
iueh payment, deduct in accordance with the provisions
of these Rules the tax on those emoluments as if the de-
ceased employee was still alive at the date of the pavment.
8. Tax shall not be deducted by any employer from--
(a) the emoluments of any employee who per-
forms the duties of his employment wholly
outside of the Island;







24 SUBSIDIARY LEGISLATION


(b) emoluments paid outside of the Island to an
employee outside of the Island; or
(e) a pension benefit or retiring allowance arising
out of an employment which was wholly
carried on outside of the Island; or
(d) the emoluments of any person to whom a
notice published pursuant to paragraph (c)
of subsection (1) of section 38A of the Act
applies;
unless the Commissioner, in any particular case, directs
the employer to deduct tax in accordance with these Rules
9. The amount of tax to be deducted pursuant to any
direction given by the Commissioner in any particular case
shall in no event exceed the amount of tax which is deduc-
tible or would be deductible by reference to the tax tables.
10. If any question shall arise as to-
(a) the amount of tax to be deducted on pay-
ment of any emoluments; or
(b) whether or not any emoluments are of any
class of case specified in rule six of these
Rules or in a notice published pursuant to
paragraph (e) of subsection (1) of section
38A of the Act; or
(c) whether or not any payment of emoluments
is a payment of a bonus or a retroactive pay-
ment,
such question shall be determined by the Commissioner.

PAYMENT OF TAX DEDUCTED
11. Within the first fifteen days of every month,
every employer shall pay to the Commissioner the total
amount of tax deducted by him in accordance with the
the provisions of these Rules during the immediately pre-
ceding month:
Provided that where an employer ceases to carry or
business all amounts of tax deducted by him pursuant to
these Rules and not paid to the Commissioner shall be paid
by him to the Commissioner within seven days of the day
on which the last payment of emoluments was made.

ACCOUNTING FOR TAX DEDUCTED
12. Every payment of tax made pursuant to rule
eleven of these Rules shall be accompanied by a return
made out on the appropriate form by or on behalf of the
employer.
13. Where the payment of a bonus or of any sum
to meet any retroactive increases of emoluments granted
to an employee is made at any time in any year and the
whole or any part of such payment relates to any pay
periods of any calender year preceding the year in which
such payment is made, the employer shall within seven
days of such payment being made deliver or send by post
to the Commissioner a separate account of such payments
made out on the appropriate form and showing the total
of such emoluments paid and the total amount of tax
deducted therefrom.
14. (1) Within the month of January of each
year next following a year in which tax was deducted
from the emoluments of an employee the employer by
whom the tax was deducted shall, unless he has previously
delivered or sent to the employee a certificate provided for
by rules fifteen, sixteen or seventeen of these Rules, deliver
personally or send by post to the employee a certificate
made out on the appropriate form and containing the
following particulars namely-
(a) the name and address of the employee;
(b) any number used to identify the employee;







SUBSIDIARY LEGISLATION 25


(c) the total amount of all emoluments paid by
him to the employee during the year immedi-
ately preceding that in which the certificate
is by this rule required to be sent or
delivered;
(d) the total amount deducted by him for or in
respect of any amount contributed by the em-
ployee to any scheme or fund within the
mea-n ing of paragraph (v) of section twenty
of the Act on the making of any payment of
those emoluments to the employee;
(e) the total amount of tax deducted in accord-
ance with these Rules from those emoluments;
(f) the appropriate code .number of the tax table,
if any, used in making the deductions of tax;
and
(g) the date when the employment commenced
if subsequent to the first day of January in
the year to which the certificate relates.
(2) 'The employer required by this rule to deliver
or send a certificate to the employee shall make on the
appropriate forms two copies of the said certificate which
he shall deliver personally or send by post to the Commis-
sioner by the said thirty-first day of January.
15. (1) If the -employer ceases to employ an em-
ployee from whose emoluments tax was deducted by him in
accordance with these Rules he shall not later than the day
on which the last payment of emoluments was made, deliver
personally or send by post to the employee a certificate
on the appropriate form containing the following partic.-
lars namely--
(a) the name and address of the employee;
(b) any number used to identify the employee;
(c) the date on which the employment ceased;
(d) the total amount of all emoluments paid by
him to the employee from the first day of
January of the year in which the employment
ceased up to and including the day on which
the last payment of emoluments was made
to the employee;
(e) the total amount deducted by him for or in
respect of any amount contributed by the
employee to any scheme or fund within the
meaning of paragraph (v) of section twenty
of the Act on the making of any payment of
those emoluments;
(f) the total amount of tax deducted in accord-
ance with these Rules from those emolu-
ments; and
(g) the appropriate code number of the tax table,
if any, used in making the deductions of tax.
(2) The employer shall make on the appropriate
form two copies of the said certificate which he shall
deliver personally or send by post to the Commissioner on
the day on which the last payment of emoluments was
made.
(3) Retirement on pension shall not be treated
as a cessation of employment for the purposes of this rule
if the emoluments are paid by the same person both
before and after the retirement.
16. (1) If an employer ceases to carry on business
he shall with respect to each employee from whose emolu-
ments any tax was deducted during the year in which
the business ceased, personally deliver or send by post
not later than the last day on which a payment of emolu-
ments was made to that employee a certificate made out
on the appropriate form and containing the particulars
specified in rule fourteen of these Rules for or in respect
of a period beginning with the first day of the year in
which the business ceased to be carried on and termina-
ting on the day of cessation of that business:







26 SUBSIDIARY LEGISLATION

Provided that in the case of a business com-
menced to be carried on in the year in which it ceases
on a day other than the first day of January in that year,
the date of commencement of the period for or in respect
of which the particulars of the certificate shall relate
shall be the date on which the business commenced to be
carried on in that year
(2) The employer shall make on the appropriate
forms two copies of the said certificate which he shall
deliver personally or send by post to the Commissioner
within one month of the day of cessation of the business.
17. (1) On the death of an employee the employer
;shall not later than the fifteenth day of the month next
following that in which the death occurred deliver per-
sonally or send by post to the personal representative or
next of kin of the deceased employee, if known to him,
the certificate mentioned in rule fifteen of these Rules.
(2) The employer shall at the same time deliver
personally or send by post to the Commissioner two copies
of the said certificate made on the appropriate forms and
shall insert thereon the name of the personal representative
of the deceased employee, if known to him.
18. Every employer on making any payment of emol-
uments to an employee from whom tax is deducted pursuant
to these Rules, shall furnish to the employee particulars of
the payment including particulars of the gross emoluments
for the pay period and of the amount of tax deducted there-
from, in i:uch form as may be approved by the Commis-
sioner:
Provided that the Commissioner may in his dis,'re-
tion exempt from the provisions of this rule all or any
employers in respect to such classes of employees as he
shall think fit. Any such exemption may at any time be
revoked by the Commissioner.
19. Every employer on making any payment of emol-
uments to an employee from whose emoluments tax is de-
ducted pursuant to these Rules, shall keep to the satisfac-
tion of the Commissioner a record of the emoluments paid
lo each such employee and the tax deducted therefrom on
(ach payment thereof.

MISCELLANEOUS AND PENALTIES

20. If any employer dies anything which he would
have been liable to do under these Rules shall be done by
his personal representative, or, in the case of an employer
who paid emoluments on behalf of another person, by the
person succeeding him or, if no person succeeds him, the
person on whose behalf he paid the emoluments.
21. (1) This rule applies where there has been a
change in the employer from whom an employee receives
emoluments in respect of his employment in any trade.
business concern or undertaking or in connection with any
property, or from whom an employee receives any annuity
or pension or allowance in respect of past service.
(2) Where this rule applies the change shall not
be treated as a cessation of employment for the purposes
of rule fifteen of these Rules, but, in relation to any matter
arising after the change, the employer after the change
shall be liable to do anything which the employer before
the change would have been liable to do under these Riles
if the change had not taken place:
Provided that the employer after the change. shall
not be liable for the payment of any tax which was deduc-
tible from emoluments paid to the employee before the
change took place.
22. (1) The declaration which a person may file pur-
suant to section 38A of the Act, may include particulars
of all or any of his total allowances as the employee by
whom the declaration is filed may think fit.








SUBSIDIARY LEGISLATION 27

(2) A person entitled and wishing to file a declar-
ation under section 38A of the Act shall do so at the fol-
lowing times-
(a) on the day on which his employment com-
mences;
(b) within seven days of the day on which a
change occurs in the total allowances to which
he is entitled;
(.) within such time or times as may be specified
by notice published by the Commissioner in
the Official Gazette and at least one news-
paper of the Island, or in such other manner
as the Commissioner shall think fit.
Provided that the Commissioner may in his discretion
permit any such person to file a declaration at any time
other than the aforesaid times.
23. (1) The tax tables shall be constructed with a
view to securing that so far as practicable the tax to be
deducted pursuant to these Rules from the emoluments
of any employee may be readily ascertained and with a
view to securing that so far as practicable the total tax
payable in respect of any emoluments is deducted from
the emoluments paid during the year.
(2) Separate tables shall be prepared for daily,
weekly, monthly and annual pay periods. Such tables
shall make provision for such ranges of total allowances
and for such amounts of emoluments as the Commissioner
shall think fit.
(3) In addition to the tables required by para-
graph (2) of this rule, tables shall be prepared relating
to such of the pay periods referred to in that paragraph
as the Commissioner shall think fit and providing for
such amounts of emoluments as the Commissioner shall
think fit, but without taking into account any total
allowances.
(4) For the purposes of this rule, references to
the total tax payable shall in relation to the tables referred
to in paragraph (2) of this rule be construed as references
to the total tax estimated to be payable having regard
only to the allowances provided for by these Rules and
without aggregating emoluments from two or more sources
or other income and in relation to the tables referred to
in paragraph (3) of this rule shall be construed as refer-
ences to the total tax estimated to be payable without
having regard to any allowances whatever and without
aggregating emoluments from two or more sources or
other income.
24. Every employer, when called upon to do so by
the Commissioner or any person authorised in writing by
him shall produce to the Commissioner or such authorised
person for inspection, at the employer's premises, all
wages sheets and other documents and records whatsoever
relating to the calculation or payment of the emoluments
of his employees or the deduction of tax therefrom or the
accounting of any tax deducted therefrom.
25. If any employee considers that any tax deducted
by his employer is less than or in excess of the amount
of tax that ought properly to be deducted in accordance
with these Rules from his emoluments, he may in writing
give notice of complaint, stating the grounds of his com-
plaint, to the Commissioner.
26. In the event of the Commissioner being satisfied
on the complaint of any employee made under rule twen-
ty-five of these Rules that any tax in excess of the amount
that ought properly to have been deducted in accordance
with these Rules from the emoluments of the employee
was deducted by the employer, he shall as soon as practi-
cable cause the excess to be refunded to the employee.
27. Any notice published by the Commissioner pur-
suant to paragraph (e) of subsection (1) of section 38A
of the Act shall be published in the Official Gazette and
at least one newspaper in, the Island or in such other
manner as the Commissioner may think fit.








28 SUBSIDIARY LEGISLATION


28. (1) Proceedings on complaint may be brought
under second forty-one of the Act for the recovery of tht
total amount of tax which an employer is liable to pay to
the Commissioner within the times specified in rule eleven
of these iRules without the complaint distinguishing the
amounts which the employer is liable to pay in respect of
each employee and without the complaint specifying the
employees in question, and for the purposes of such pro-
ceedings, the said total amount shall be one matter of
complaint; but nothing in this rule shall prevent the bring-
ing of separate complaints for the recovery of each of the
several amounts which the employer is liable to pay within
the first fifteen days of every month in respect of his sev-
eral employees.
(2) A certificate of the Commissioner that any
amount of tax as is mentioned in paragraph (1) of this
rule has not been paid to him, or to the best of his knowl-
edge and belief, to any person acting on his behalf, shall
be sufficient evidence that their sum mentioned in the certi-
jicate is due and unpaid; and any document purporting to
J'e such a certificate as aforesaid shall be deemed to be such
a certificate until the contrary is proved.
29. If any employer shall wilfully fail or neglect to
deduct tax in accordance with these Rules or any direction
given thereunder by the Commissioner he shall be guilty
of an offence and liable on conviction by a court of sum-
mary jurisdiction to a fine not exceeding one hundred and
twenty dollars or a term of imprisonment not exceeding
three months or to both such fine and imprisonment for
each such act of failure on his part.
30. If any person resident outside of the Island or
any married woman whose income pursuant to section
three of the Act is chargeable in the name of her husband
shall without the permission of the Commissioner file a
declaration with his or her employer, or if any employee)
in the employment of more than one employer shall con-
trary to the provisions of the second proviso to section
3SA of the Act file a declaration with more than one of his
employers, he shall be guilty of an offence and lia',le on
conviction by a court of summary jurisdiction to a fine not
exceeding fifty dollars.
31. f on a change occurring in the total allowances of
any person by whom a declaration has been filed which
results in the total allowances of that person being less
than the total allowances claimed by him in his declaration,
such person shall wilfully fail or neglect to file a further
declaration within the time specified in sub-paragraph (:j)
of paragraph (2) of rule twenty-two of these Rules he
shall be guilty of an offence and liable on conviction by a
court of summary jurisdiction to a fine not exceeding fifty
dollars or to imprisonment for a term not exceeding one
month or to both such fine and imprisonment.
32. If any person shall hinder, prevent or obstruct
the Commissioner or any person authorised in writing by
him from inspecting any wages sheets or other documents
or records mentioned in rule twenty-four of these Rules
after being called upon to produce the same, he shall be
guilty of an offence and liable on conviction by a court
of summary jurisdiction to a fine not exceeding one hun-
dred dollars or to imprisonment for a term not exceeding
one month or to both such fine and imprisonment.
33. These Rules shall come into operation on the
first day of April one thousand nine hundred and fifty-
seven:
Provided that rules twenty-seven, thirty and thirty-
one of these Rules, and the rules contained in sub-para-
graphs (b) and (c) of paragraph (2) of rule twenty-two
of these Rules shall come into operation on the first day
of March one thousand nine hundred and fifty-seven.








SUBSIDIARY LEGISLATION 29


Made by the Governor-in-Executive Committee this
fourteenth day of February one thousand nin l mimhled
and fifty-seven.

By Command,

K. A. HALL
Acting Clerk, Executive Committee.




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