Saint Vincent government gazette

Material Information

Saint Vincent government gazette
Portion of title:
Government gazette
Portion of title:
St. Vincent government gazette
Saint Vincent
Place of Publication:
Kingstown, St. Vincent
Kingstown St. Vincent
Publication Date:
Physical Description:
v. : ; 35 cm.


Subjects / Keywords:
Gazettes -- Periodicals -- Saint Vincent ( lcsh )
serial ( sobekcm )
legislation ( marcgt )
federal government publication ( marcgt )
periodical ( marcgt )
Spatial Coverage:
Saint Vincent and the Grenadines -- Saint Vincent


Dates or Sequential Designation:
v. 1, no. 1 (1868)-v. 112, no. 48 (Tues., 23 Oct. 1979)
General Note:
Description based on: Vol. 111, no. 1 (Tues., 3 Jan. 1978); title from caption.
General Note:
Supplements which accompany some numbers contain extraordinary issues, ordinances, statutory rules of order, etc.

Record Information

Source Institution:
University of Florida
Holding Location:
University of Florida
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The University of Florida George A. Smathers Libraries respect the intellectual property rights of others and do not claim any copyright interest in this item. This item may be protected by copyright but is made available here under a claim of fair use (17 U.S.C. §107) for non-profit research and educational purposes. Users of this work have responsibility for determining copyright status prior to reusing, publishing or reproducing this item for purposes other than what is allowed by fair use or other copyright exemptions. Any reuse of this item in excess of fair use or other copyright exemptions requires permission of the copyright holder. The Smathers Libraries would like to learn more about this item and invite individuals or organizations to contact Digital Services ( with any additional information they can provide.
Resource Identifier:
19844741 ( OCLC )
sn 89018505 ( LCCN )

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Succeeded by:
Government gazette

Full Text




'VOL. 86.] SAIIN' VINCENT, TU '~DAY. 27 OCTOrEilR, 19*3. No. 63.


No. 530.


There will be a meeting of the Legislative Council in the Council Chamber,
Kingstown, on Tuesday, 3rd November, 1953, at 10 a.m.
A- cordial invitation to attend is extended to the general public.
27th October, 1953.
(A. 1/1949).

No. 531.


The Official commemoration of Re-
membrance Sunday will take place at
the War Memorial, Market Square,
Kingstown, beginning at 10.45 a.m.
The following ceremony will take
1. Arrival of His Honour the Ad-
2. At 11 a.m. a gun will be fired from
Police Headquarters to indicate
the commencement of two min-
utes silence and another gun will
be fired two minutes later to
denote the termination of the
3. Th dLast Post.
4. Hymn: "0 God Our Help in
Ages Past".
5. Prayers.

6. The Reveille.
7. God Save the Queen.
8. Laying of wreaths at the base of
the War Memorial.
All ex-service men should wear
medals. Medals held by relatives of
deceased men may be worn by such
relatives on the right breast.
For the purpose of the Ceremony and
the silence to be observed at the War
Memorial, time will be taken by the
Cathedral clock.
All persons are requested to observe
the two minutes silence at 11.00 a.m.
and all vehiculga..~Affic and normal
activities should be suspended (luring
the silence.
27th October, 1953.
(A. 55/1947).
No. 532.
The Right Honourable the Secretary
of State for the Colonies has notified that
Her Majesty the QUEEN will. not be

3[ 1- T -7d 1
316 1 7OOO

jhb iiPhn bhi kulthort1).

340 SAINT VINCENT, TUESDAY, 27 OCTOBER, 1953.-(No. 63).

advised to exercise her power of dis-
allowance in respect of the .;Fllowing
Ordinances of this Government:-
No. 12 of 1953.-An Ordinance to
sanction certain payments from
the Public Treasury in excess of
the sums granted by the Appro-
priation (1951) Ordinance, 1950,
(No. 24 of 1950) for the year end-
ed 31st day of December, 1951.
(F. 35/1950).

No. 13 of 1953.-An Ordinance to
amend the Magistrates Ordinance.
(J. 5/1953)
27th October, 1953.

No. 533.
The under-mentioned Bills are pub-
lished with this issue of the Gazette and
may be seen at the Government Office,
Kingstown Library, District Post Offices,
Police Stations and at all Revenue
Offices :-
Bill for an Ordinance to repeal and
replace the Package Tax Ordi-
nance, 1950.
.(J. 36/1950).

Bill for an Ordinance
amend the Income
dance, 1948.
27th October, 1953.

further to
Tax Ordin-

No. 534.
The following Document is pub-
lished with this issue of the Gazette-:-
S.R. & O. No. 44.--The Aid to Pio-
neer Industries (Soap Manufac-
ture) Order, 1953.
(F. 34/1951).
27th October, 1953. -

No. 535.



iOIt is hereby notified for general infor-
mation that there is for sale a parcel of
Government owned land at Richmond
Hill in the Parish of St. George, com-
prising of 46,442 sq. ft. to be sold for
not less than $960.00.
Interested persons requiring informa-
tion of this land may consult the Super-
intendent of Agriculture.
Offers which will be received up to
3.00 p.m. on the 14th November, 1953,
must be sealed and addressed to the

Assistant Adm1inistrator, Government
Office, and clearly marked on the out-
side of the envelope "Purchase of Gov-
ernment Land".
27th October, 1953.
(C. L. 211952).

No. 524.

By virtue of a Proclamation issued
with this Gazette (S.R. & O. No. 42),
Monday, 9th November, 1953, (Thanks-
giving Day) being a Bank Holiday, all
Public Offices will be closed on that day.
20th October, 1953.
(W. 20/1939).

No. 515.

Applications are invited for the post
of Assistant Mistress, Girls' ,High
School, St. Vincent.
Applicants should be Graduates of
recognized Universities, and should be
able to teach French or Geography up
to the Higher School Certificate stand-
ard, and Latin and History in the
Junior Forms.
The salary of the post is $1416 x $72-
$1704 x $96-$1992 per annum, the suc-
cessful candidate starting at a point in
the salary scale in keeping with her
experience. The post is pensionableS.
Applications should reach the Assis-
.tant Administrator and- Establishment
Officer not later..than. 15th December,
l:3th October.1j5._.
(A. 37/1948).

No. 536.

Applications are invited for the- post
of Assistant Superintendent of Public
Works, Grenada.
2. The post. which is pensionable,
carries a salary scale of $2,880 x $120-
$4.080 per annum. The actual point of
entry in the scale will be determined
in the light of experience and indivi-
dual qualifications.
3. The appointment, subject to a
medical certificate of fitness which is
required to be furnished beforehand,
will be for a probationary period of one
year in the first instance, and may be
terminated during that period by either
party by one month's notice in writing.

SAIN'T--VFINDfE N.'r -TUESDAY, 27 OCTOBER, 19j3.-(No..6.3).. 34J

,u. A transport allowance is payable No. 537. '
,at th ..urrent rate of $732 per antnuml VACANCIES FOR INSTRUCT(5S At'
and phe ojicer will. be requii red to k[) P THE GOVERNMENT TECHNiCAL
acar for the performance ot his duties. INSTIrUTE.
.Governineit .will be prepared to grant
an interest free loan to the oilicer or Applications are invited from suit-
the purchase of a car. ably qualified persons for appointments
S5. Quarters are not provided. as Instrudtors at the Government Tech-
-6. Free passages to Grenada for the nical Institute in the following fields:-
-success'ful candidate, his wife and a (i) Electrical Trades;
maximum of 2 children will be provid- (ii) Woodwork Trades;
ed. (iii) Mechanical Engineering.
7..-Applicants should state- 2. Applicants for

(a) A'.
(b) Schools or University at which
educated and Certificates or
Diplomas obtained.
(c) Nature of present and past
(d) Amount of monthly salary or
wages earned in the post in
which- applicant is or was
last employed.
(e) Past experience in work of
the same or similar kind to
that required in the post ad-
They should also furnish copies of
testimonials (which will not be return-
ed to tle applicant) certified as true
copies by a Justice of tl;e Peace or a
Minister of Religion or Head of a Gov-
ernment Department.
8. Applications should be in the can-
didate's own handwriting and they will
iot be considered if they do not contain
the information required above.
9. Qualifications-The officer is ex-
pected to possess the standard qualifica-
tion of a Civil Engineer, or its equiva-
lent, and have at least three years
-working experience on such Public
Works. A working knowledge of Land
and Engineering surveys is essential.
fe will be required to assist the Super-
intendent of Public Works generally
and to deputise for him when required
to do so.
10. The officer will be required to
carry out all types of Public Works and
such other duties as may from time to
time be required by the Superintendent
of Public Works.
11. He will be subject to Her Majesty's
Colonial Regulations and to the General
Orders of the Colony.
12. Applications should be addressed
to the Secretary, Public, Service Com-
mission, Government Office, Grenada,
to reach him not later than 80th Novem-
ber, 1953.
27th October, 1953.

(i)Ishould have experience in elec-
trical installation work:
(ii) should be conversant with wood-
working machinery;
(iii) should have had goodk;machine
shop practice.
3. All appli-ants should have at least
five years industrial and/or teaching
experience and hold City and Guilds
full technological certificates of Higher
National Certificate or similar qualifica-
4. These posts are on the salary scale
$3,000 x $120 $3,600 x $144--$4,320
per annum and at present a temporary
cost-of-living allowance at the rate of
$240 per annum is also payable.
5. In the case of persons born in
British Guiana or the West Indies ap-
pointments would normally be pension-
able, subject to the candidates' medical
fitness and to satisfactory service during
a probationary period of three years,
but candidates could, if they so preferr-
ed, be appointed on the terms stated in
paragraph 6 hereunder which are appli-
cable to appointees who are neither
British Guianese n or West Indians.
6. Non-Guianese and non-West in-
dians will be appointed cn three-years
contracts which may he renewed for a
further period or periods, and on the
termination of their services they will
bp paid a gratuity calculated at the rate
ef $120 for each completed period of
three months' service, including ap-
proved leave.
7. Persons selected for appointment
will be subject to the Colonial Regula-
tions and to local General Orders and
instructions in force for the time being
in so far as they are applicable. British
Guianese and West Indies who have
elected to be placed on the Pensionable
Establishment will be eligible for vaca-
tion leave at the rate of five days for
each completed month of resident ser-
vice up to a maximum of six months,
subject to the completion of a minimum
tour of service of two years. If mar-
ried such pensionable officers would
also be eligible for the grant of assisted
passages for themselves and their wives

342 SAINT VINCENT, TUESDAY, 27 OCTOBER, 1953.-(No. 63).

when granted-leave of absence, subject grounds to suspect thatany person is at-
to the provision of funds annually by tempting to leave the Colony without
the Legislature and to the requirements first obtaining an Exit Certificate from
of the Public Officers Leave (Passages) the Income Tax Department, to order
Regulations, 1952. such person to disembark from or not to
8. In the case of an officer selected embark on any ship or aircraft, and to
from overseas, free passages to the arrest such person if he disobeys any
Colony will be furnished for the officer such order
and his wife and children (if any) not All intending travellers are advised to
exceeding five persons in all, provided retain the above-mentioned certificate to
they either accompany him to British be produced tothe Immigration Authori-
Guiana or proceed to join him within ties at the point of departure, as failure
twelve months after the date of his de- to do so may result in their being refus-
parture -for the Colony. If he is serv- ed permission to leave the Colony.
ing on contract, the officer an.d his
family, up to a limit of five persons, F. E. WILLIAMS,
will also be provided at the Colony's Income Tax Officer.
expense with passages back to the coun- 24th October, 1953.
try from which he was recruited on the A.24/1951II).
satisfactory conclusion of his contract.
He will also earn vacation leave on the
same basis as is laid down in paragraph N TICE.
7 above for officers on the Pensionable
9. All applications must be addressed KINGSTOWN TOWN BOARD.
to the Principal. Government Technical--
Institute, British Guiana, and should Notice is hereby given that Mr. FRED
reach him not later than the 15thM of J. DARE has been absent from the Island
November, 1953. for more than thirty days without leave

( 15/1950).
By Command,

Acting Government Secretary.
'27th October, 1953.


The following name ias this day been
added to the Medical Register:-
L.M.S.S.A., London.

Acting (Medical Registrar.
27th October, 1953.
(M. 30/1939).



The attention of all persons proposing
to leave the Colony is hereby drawn to
Rule 5 of S.R. & 0. 1953 No. 26, Income
Tax (Evasion of Tax Payment) (Pre-
vention) Rules, whereby it is lawful for
Iany police officer who has reasonable

ot the Board, contrary to Section 7, sub-
section (1) (c), Cap. 209 of the Revised
Laws of St. Vincent, and consequently
has ceased to be a Member of the above-
named Board.
V. G. I. daSILVA,
27th October, 1953.

S(S. 54/1953).

S0 T ICE .


Notice is hereby given that in accord-
ance with Section 24 of the Kingstown
Board (Election of Members) Bye-Laws,
Statutory Rules and Orders, 1942, No. 1,
the Warden of Kingstown will be in
attendance at the Court House, Kings-
town, on Thursday 29th October, 1958,.
between the hoars of 10 a.m. and 2 p.m.
for the purpose of receiving nominations
for one,candidate to fill the seat recent-
ly vacated by Mr. FRED J. DARE. Cyr--
2. Should a poll be required, it will
be taken at the Court House on Mon-
day 2nd November, 1953, between, the
hours of 9 a.m. and 12 noon, and from
1 p.m. to 4.30 p.m.
V. G. I. daSILVA,
27th October, 1953.
(8. 54:1953).

SAINT VINCENT, TUESDAY, 27 OCTOBER, 1953.-(No. ;3). 343



In phiteiahice of the requirements of section 3 (2) (a) of the Aid to Pioneer
Industries .Ordinance, 1952, it is hereby notified-ftO general information that
the Governor in Council proposes to make the undermentioned Order under
section 3 (1) of the said Ordinance. ..
Any person who objects to the making of such Order shall give notice in
writipg of his objection, and of the grounds on which he relies in support
thereof, to the Clerk of the Executive Council on or Ub'FToWThe 1st day of
December, 1968.
Acting Clerk of Executive Council.
12th October, 1953.


1. Short title. This Order may be cited as thelAidito Pioneer Industries
(Pork Products) Order, 1953.
2. Declaration. The establishment, maintenance and operation in the
Colony of plant for the manufacture of bacon, ham, sausage, lard and other "pork
products is hereby dffared to be a pioneer industry for the purpose ofthe Aid
to Pioneer Industries Ordinance, 1952, a..d pork products so manufactured are
declared to be pioneer products for the said !prposes.

Made by the Governor in Council under section 3 (1) of the Aid to Pioneer
Industries Ordinance. 1952, (No. 5 of 19;2) this day of 1953.

Clerk of Executive Council.
12th October, 1953.
(F. 34/1951).



;~Notice is hereby* given that the undermentioned persons have become
defaulters under the "Land and House Tax Ordinance." Their properties,
having been levied upon, will be offered for sale at 12.00 o'clock noon, on
Saturday, 31st October, 1958, at the Troasury, Kingstown, for the recovery of
the Taxes due thereon.
Colonial Treasurer.
12th October, 1953.
Name of Owner Situation of Description of
or Occupier. Property. Prodlerty.
DeFreitas, Paul Park Hill 5 ac. 0 ro. 26Gpo.
Fra irdiwi i Do. 1 House
Frederick. Amos North Union 1 House
McPhun, John Do. 1 House
McDowall, Amabell Park Hill 1 House
Nedd, Rosevelt South Rivers 2 ro. land
Sandy, Lottie Caratal 1 House
Williams, Donald Gregss 1 House
Reid, Jessop Buccarient Bay 1 House
Robinson, Georgiana Vermont 1 House spot

344 SAINT VINCENT, TUESDAY, 27 OCTOBER. 1953.-(No. 63).

Dennie, George Troumaca 1 House spot
Mason, George Rose Hall 6 ac. 2 ro. 0 po.
Stapleton, Mrs. Walter 'I To. 1 House spot

NOTICE. (2) Until further notice applications
for export licence for any animals
LAND AND HOUSE TAX,.1953. must be supported by a certificate
I from the Veterinary Officer.
It i 'hereby notified that Land and I Certificates will be issued only for
House Tax in. respect..of:-the -current animals which are fit and consider-
year will be received without fine at ed of no importance for breeding
the Trea ir'y and District Offices at purposes.
Georgetown, Barrouallie, Union Island Dated the 16th day of October, 1953.;
and Bequia during the period Ist-Nv SP TT
member to 31st DL..','imb, 1953, and at A. V. SPROTT,
Colonarie, Bridgetown, Mesopo:a.i'a, ._ ., Controller of Supplies.
Layou and Chateaubelali on the dates 10th October, 1953.
listed hereunder:-_
Colonarie:- On Thursdays-Novem-
ber 5th, 12th, 19th and 26th, De- EDUCATION NOTICES.
cember 3rd, 10t'h, 17th and 24th.
Bridgelown:- On Tuesdays-Decem-
ber 1st, 8th and 22nd, 1953. GRAMMAR SCHOOL.
.Mesopotamia:- On Fridays-Novem-
ber, 6th, 20th, and December 4th
and 18th, 1953. An examination for entiance to the
Layou :- On Mondays-November Gramlmar School in Janiry, 1954, will
9th. and December 14th, 1953. 1)I heldA at the School on Saturday, 31st
On Thursdays-November 19th, October, 1953, at 9.00 a.m.
26th, and December 17th and The subjects of the examination are
24th, 1953. Arithmetic, English, Reading ani an
Chateaubelair :- On Tuesda ys- Intelligence Test.
November 10th, and December Candidates must bring their Birth
8th, 1953. Certificates.
On Friday ns-November, 27th. J. F. GORDON,
and Decermbcr 11th ;Ind 15tlh, Headmaster (Ag.)

Colonial Treasiur'r..
23rd October, 195:



The public is hereby notified that the
ban on the importation of livestock in
Trinidad and Bar 1ados still exists, but
applications fr permission to export
certain animals to other i lands of the
West Indies are nown being considered
under the following conditions :
(1) That the applicant produces evi-
dence of permission from the
Agricultural Deriartment of the
importing Colony that they will
allow the animals entry.

l1th October, 1953..


The Ex'amin;atiot for En trance to the
Girls' Hi.h School in Januaryy, 1954,
wil! tak; l)lace il the School on Satur-
day November 7th. Candidates should
be in School not later than 9.00. a.m.,
and bring with them pen and ink and a
copy of their Birth Certificate.
17th October, 1953.


It is hereby notified for the informa-
tion of the general public that the latest
dates on which mails from overseas con-
tainilng correspondence etc. intended for
delivery in the United Kingdom by
Christmas Day mnst arrive there are as

SAINT VINCENT, TUESDAY, 27 OCTOBER, 1953.-(No. 63). 3-.:

Surface Mails. D:ccmbcr.
Parcels ... 10
Packets ... 13
Letters ... 18
Air Mlails. December.
Parcels ... 18
Packets ... 18
Letters ... 20
Colonial Postmaster.
General Post Office,
St. Vincent,
Sth October, 195L'.


It is hereby notified for general inl or-
mation that the building on the Bay
Front adjacent to the Arrowroot Associ-
ation Buildings, and known as the 'B3an-
ana Shed', is a Government Warehouse
and may be used as such by the Cus-
toms Authorities at any time to relieve
congestion in other warehouses.
Collector of Customs.
16th October, 1953.
(T. &2/1943).


NOTICE is hereby given that a Sitting
of the Supreme Court of the Windward
Islands and Leeward Islands will be
held at the Court House in Kingstown,
for the trial of CRIMINAL causes on
Monday the 2nd day of November, 19S3,
commencing at 11.00 o'clock in the
forenoon. -
All parties concerned, also such per-
sons as are bound over by recogniaweao
to prosecute or give evidence, or sum-
moned as jurors or witnesses are com-
manded to give their personal attendance.
8th October, 1953.

NoT'cE is lhe!d.y given that a Sitting
of thi Supremle Court of the Windward
Islands and Leeward Islands will be
held at the Conrt House in Kingstown,
for the trial of CIVIL causes in the
Summary and Original Jurisdictions of
the Court on M.onday, the 2nd day of
iovi'nhbef-, 195.. commencing at 11.00
i o'clock in the forenoon.
8th October, 1953.

NOTICE is hereby given that a Sitting
of the Supreme Conrt of the Windward
Islands and Leeward Islands will be
held at the Court House in Kingstown.
for the hearing of APPEALS FROM
MAGISTRATES on Mo.dayg, the 2id
day of NoXrember. 1953, commencing at
11.00 o'clock in the forenoon.

Deputy Registrar.
8th October, 1953.


The values of the respective Grades
of Arrowroot and the proportions of
such values to be advanced by the P(i,"t
Vincent Co-operative Arrowroot Asso-
ciation have been fixed by the Arrow-
root Board as under:-
C c
o t 0

1 10.00 5.00 8.00
2 9.00 4.50 7.20
3 8.00 4.00 6.40
4 7.00 3.50 5.60



'6th October, 1953.

WS Ue wn, er. VrICENT.
[ Price 24 cents.


No. of 1953.


ANT ORDINANCE to repeal and replace the
Ordinance, 1950.

Enacted by the Legislature of Saint Vincent.

1. This Ordinance may be cited as the
Ordinance, 1953.

Package -Tax

Package Ta

Package Ta3?

2. Subject to the exemptions hereinafter provided, there
shall be raised levied and collected and paid into the Treasury for
the public uses of the Colony a tax of six cents upon every package
of goods imported and landed at any port or place in the Colony
or taken out of bond for consumption in the Colony.

3. (1) For the purposes of this Ordinanoe,'the expression
"package shall in relation to any commodity mentioned in the
first column of the Schedule to this Ordinance mean the quantity
or amount or any part thereof of such amount set out opposite
the same in the second column of the said Schedule.
(2,) No article shall be deemed not to be a package by reason
only of the fact that it is not wrapped, encased or protected by an
outer protection or covering.

4. The following classes of goods shall be exempted from the
operation of this Ordinance :-
(a) Personal baggage of Passengers;
(b) Personal baggage and effects of Government Officers on
transfer to the Colony;

Tax on



Short Titte.

; ';

Package Tax. 15

No. 19 of 160'.

(C) All r-oods imported by nIis personal use or
by the Government for t li -of the Colony and
all articles of every de8erlptofor the use of Her
Majesty's sea, air and land fores,
(d) All goods directed by the oGovernor-in-Council to be so
exempted on the grounds of public interest or that the tax
is burdensome;
(e) All goods proved to the satisfaction of the Collector of
Customs or the colonial Postmaster to have borne package
tax on a previous importation into the colony and which,
after such importation, have been exported therefrom for
the- purpose of repair or reconditioning and not for sale or
(f) All goods imported for public use by the Kingstown Board,
the Free Library, Cable and Wireless (West Indies)
Limited, St. Vincent Air service, and by recognised
religious bodies.

5. The Package Tax Ordinance, 1950 is hereby repealed.



.Bags, Empty
Bars and Rods-Metal
Barrels, Casks, Kegs and Puncheons-
Beer in bottles or tins
Boxes, Cases and Crates, Buckets,
Pails and Tubs containing Butter
and substitutes, Oleomargarine,
,Canned meat, Fish, Cheese.
Bricks, Slates and Tiles
Forks, Spades and Shovels
Hides and Skins
Milk, Condensed
Oil-Motor Spirits
Pots-Iron or Earthenware including
Dutch Stores
Rope and Cordage
Coarso & Rock
Shingles, Staves and Shooks
Tubing-Metal (water &c-)
Wood and Timber-Unmanufacturad


Rate per unit

per 100 bags
per 50 lbs.

per unit
per 24 reputed pints

per unit

per 198 lbs
per 250
per dozen
per 25
per case of 48 lbs.
car 50 galls.
per 53 lbs

per dozen
per 50 lbs
pqr 50 lbs
per 112 Ibs
per bundle of 5C3
per cwt.
per 129 flst

- -- -- II --

I ^~



No. .Package Tax. 1953.

Passed the Legislative Council this day of 1953.

(J. 36/1958.)

Clerk of Legislative Council.


The object of this Bill is to repeal and replace the Package Tax Ordinance,
1950, for the main purpose of prescribing quantities and amounts of commodities
which may be regarded as a package for the package tax.

Crown Attorney.
Crown Attorney's Chambers,
Court House,
18th September, 1953.


No. of 1953.


AN ORDINANCE further to amend the Income

Enacted by the Legislature of Saint Vincent.

Tax Ordinance,

1. This Ordinance may be cited as the Incume Tax
(Amendment No. 2) Ordinance, 1953, and shall be read as one with
the Income Tax Ordinance, 1948 (hereinafter referred to as the
principal Ordinance) and any amendments thereto.

2. Subsection (1) of section 11 of the principal Ordinance is
hereby amended-
(a) by deleting the proviso to paragraph (a) thereof;
(b) by deleting and replacing the proviso to paragraph (d)
thereof as follows :-
"Provided that the deduction of any sum expended
for the repair of premises shall be limited to the sum
actually expended for that purpose according to the
average of three years preceding the years of assessment,
but shall not in any one year exceed the annual value or
rents of such premises as defined in paragraphs (c) and
(f) of section 5 of this Ordinance."

3. Section 45 of the principal Ordinance is hereby amended
by the addition thereto of the following subsections :-

Short title.

No. 23 of 1948.

Section 11 (1)
of principal

Section 45 of


No. Income Tax (Amendment No. 2). 1953.

(4) If, at any time within the year of assessment or
within two years afterhe expiration thereof, the Commissioner
shall make an assessment which results in a person being
charged to tax for the year of assessment in respect of'a total
chargeable income, in excess of the chargeable income disclosed
in 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 or contrivance,
or gross or willful neglect) charge such person, in addition to
the total tax otherwise charged in the assessment, further tax
not exceeding the amount of tax charged in respect of the
(5) If any person neglects or refuses to render a return of
income as required by this Ordinance, the Commissioner may
(unless such person proves to the Commissioner's satisfaction
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 sub-section had not been enacted.
(6) Nothing in the preceding sub-sections shall be
construed as derogating from any other provisions of this
(7) The provisions of this Ordinance shall apply to any
additional tax charged by virtue of this section as they do to
tax ordinarily chargeable under this Ordinance.
(8) Without prejudice to the powers conferred by section
74, the Commissioner may for reasons which may appear to
him sufficient, at any time remit in whole or in part any
additional tax charged under this section.
(9) A discretion to charge additional tax vested in the
Commissioner by this section may be exercised, on appeal
under section 50, by the Judge : 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 Commissioner did not exceed the maximum additional
tax which could properly be charged, the appeal as regards the
additional tax shall be dismissed.

Section 67 of 4. Section 07 of the principal Ordinance is hereby repealed
the principal and replaced as follows :-
repealed and Tax on 67. With a view to preventing the avoid-
replaced. undistributed ance or reduction of tax through the with-
-. income of holding from distribution of income of a corn-
certain pany which would otherwise be distributed, it
companies, is hereby enacted as follows:;
. --, . :


No. Income Tax (Amendment MI. 2).

(1) Where it appears to the CommissioAers
that any company to which the section applies
has not, within a reasonable time after the end
of any year or. other period ending after the
first day of January 1951, for which accounts
have been made up, distributed to its members
in such manner as to render the amount dis-
tributed liable to be included in the statements
to be made by the members of the company of
their total income for the purposes of tax un-
der section 23 of this Ordinance, a reasonable
part of its actual income from all sources for
the said year or other period, the Commission-
er may, by notice in writing to the Company,
direct that for the purposes of assessment to
tax, the said income of the company shall, for
the year or other period specified in the notice,
be deemed to be the income of the members,
and the amount thereof shall be apportioned
among the members and tax shall be assessed
and charged under the provisions of this sec-
tion in respect of the sum so apportioned after
deducting in the case of each member any
amount which has been distributed to him by
the company in respect of the said year or pe-
riod in such manner that the amount distrib-
uted falls to be included in the statement of
total income to be made by that member for
the purposes of tax under section 23 :
Provided that, in determining whether any
company has or has not distributed a reason-
able part of its income as aforesaid, the Com-
missioner shall have regard not only to, the
current requirements of the company's busi-
ness but also to such other requirements as
may be necessary or advisable for the main-
tenance and development of that business.
For the purpose of this subsection any such
sum as is hereinafter described shall be re-
garded as income available for distribution
among the members of the company and not
as having been applied 'or being applicable to
the current requirements of the company's
business or to such other requirements as may
be necessary or advisable for the maintenance
and development of that business, that is to
(a) Any sum expended or applied, or intend-
ed to be expended or applied, out of the in-

No. Income Ta

No. 23 of 194b.

Ix (Amendment No. 2).4 1953.

come of the company, otherwise than in pur_
nuance of an obligation entered into by the
company before the day of
19 in redemption or repayment of any
share or loan capital or debt (including any
premium on such share or loan capital or debt)
issued or incurred otherwise than for adequate
(b) Any sum expended or applied or intend-
ed to be expended or applied, in pursuance or
in consequence of any fictitious or artificial
For the purposes of this section share or loan
capital or debt shall be deemed to be issued or
incurred otherwise than for adequate consid-
eration if-
(a) it is issued or incurred for considera-
tion the value of which to the company is
substantially less than the amount of the
capital or debt (including any premium
thereon); or
(b) it is issued .or incurred in or towards,
or for the purpose of raising money applied
or to be applied in or towards, the redemp-
tion or repayment of any share or loan capi-
tal or debt which itself was issued or in-
curred for such consideration as is mentioned
in the last foregoing paragraph or which
represents, directly or indirectly, any share
or loan capital or debt which itself was is-
sued or incurred for such consideration.
References in this sub-section to money
applied or to be applied for any purpose shall
be deemed to include references to money
Spelled or to be applied in or towards the re-
placement of that money.
(2) Any tax chargeable under this section in
respect of the amount of the income of the
company apportioned to any member of the
company shall be assessed upon the member in
t.he name of the company, and, subject as here-
inafter provided, shall be payable by the com-
pany, and all the provisions of this Ordinance
and any regulations made thereunder relating
to tax assessments and the collection and re-
covery of tax shall, with any necessary modifi-
cation, apply to tax assessments and the col- "
election and recovery of tax charged under this

No. Income Tax (Amendment No. 2) 1953.
.-- ------
(3) A notice of charge to tax under this sec-
tion shall in the first instance be served on the
members of the company on whom the tax is
assessed, and if that member does not within
twenty-eight days from date of the notice elect
to pay the tax a notice of charge shall be
served on the company and the tax shall there-
upon become payable by the company:
Provided that nothing in this sub-section
shall prejudice the right to recover from the
company the tax charged in respect of any
member who has elected as aforesaid but who
fails to pay the tax within twenty-eight days of
the date on which he so elected.
(4) Any undistributed income which has
been assessed and charged to tax -under this
section shall, when subsequently distributed,
be deemed not to form part of the total income
from all sources for the purposes of tax under
section 23 of any individual entitled thereto.
Where a member of a company has been as_
messed to and has paid. tax otherwise than un-
der this section in respect of any income which
-has also been assessed and upon which tax has
been paid under this section, he shall, on proof
to the satisfaction of the Commissioner of the
double assessment, be entitled to repayment of
so much of the tax so paid by him as was at-
tributable to the inclusion in his total income
from all sources of the first-mentioned income.
(5) Where tax is charged under this section
in respect of the income bf a company for any
year or period the commissioner shall, on being
satisfied that the tax so charged has been
accounted for, repay to the company the
amount of any tax under section 24 paid by the
company in respect of the corresponding ac-
counting period or part thereof.
(6) This section shall apply to any company
which is under the control of not more than
five persons and which is not a subsidiary com-
pany or a company in which the public are
substantially interested.
For the purpose of this subsection-
A company shall be deemed to be a subsidi-
ary company if, by reason of the beneficial
ownership of shares therein, the control of
the company is in the hands of a company
not being a company to which the provi-

No. h. come Tax (Amendment No. 2). 1953.

sons of this section apply, or of two or
more companies none of which is a com-
pany to which those provisions apply;
A company shall be deemed to be a company
in which the public are substantially inter-
ested if shares of the company (not being
shares entitled to a fixed rate of dividend
whether with or without a further right to
participate in profits) carrying not less
than twenty-five per cent of the voting
power have been allotted unconditionally
to, or acquired unconditionally by, and are
at the end of the year or other period for
which the accounts of the company have
been made up as aforesaid beneficially
held by, the public (not including a com-
pany to which the provisions of this sec-
tion apply) and any such shares have in
Sthe course of such year or other period
been offered to the public.
(7) In this section the expression "mem-
ber" shall include any person having a share
or interest in the capital or profits or income*
of a company.
(8) A company which is aggrieved by any
direction of the Commissioner under this sec-
tion may appeal to a Judge in Chambers
against such direction and the provisions of
section 50 of this Ordinance relating to ap-
peals against assessments shall, with any ne-
cessary modification, apply for the purposes of
an appeal under this section.
(9) The power to make rules under section
75 of this Ordinance shall include the power to
make rules for carrying out the provisions of
this section."

Pasel the Legislative Council this day of 1953.

r" ,:Clerk of Legislative,.


The objects of this Bill are as follows:-
(a) to delete the proviso to paragraph (a) of section 11 (1), providing that
itlazut which is allowable as a deduction for the purpose of ascertaining the

chargeable income must be taxed in the hands of the recipient. Whether such
interest is so taxable depends upon general considerations and is not properly a
condition on which the deduction is allowed.
(b) to replace the proviso to paragraph (d) of section 11 (1). The proviso
replaced limited deductions in respect of repairs to 1/3 of rental value incurred in
the year immediately preceding the year of assessment.
(c) to make further provision relating to the additional assessments under
section 45. i
(d) to resolve doubts which have arisen with regard to the true construction
of section 6' of the Income Tax Ordinance, 1948 (No. 23 of 1948) relating to the
undistributed profits of companies.
2. The #ill seeks to repeal and replace section 67 by a section based on section
21 of the Finance Act 1922 for the construction of which there is a fund of
authority. By removing the reference to the avoidance of tax to a preamble to the
section the Bill.supersedes a decision of the Court (in St. Vincent) to the effect
that the onus of proving intent to tax is on the Commissioner. Other effects
would be to enact quite clearly that the tax is payable by the company though the
member may elect to pay, and that there is a right of appeal by the company
similar to that available under other sections of the Ordinance. The power to
make rules further to carry out the provisions of the section is specifically stated,

Crownm Attorney.
Crown Attorney's Chambers,
Court House,
20th July, 1953.


No. .

Income Tax (Amendment No. 2).

y 103



1953, No. 44.


(Gazetted 27th October, 1953.)

1. Short Title. This Order may be cited as the Aid to Pioneer Industries
(Soap Manufacture) Order, 1953.

2. Declaration. The establishment, maintenance and operation in the
Colony of plant for the manufacture of soap is hereby declared to be a pioneer
industry for the purposes of the Aid to Pioneer Industries Ordinance, 1952, and
soap so manufactured is declared to be a pioneer product for the said purposes.

Made by the Governor in Council under section 3 (1) of the Aid to Pioneer
Industries Ordinance, 1952 (No. 5 of 1952) this 16th day of October, 1953.

Ag. Clerk of Executive Council.

KINxSTOWn, ST. vIcanT.


[Price 4 cents.]