book 175-pg - burma library › docs24 › 1953-collected... · ( 2 ) ' 3, in sub-section (2)...
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T H E BU RM A N A V A L D IS C IP L IN E (A M E N D M E N T ) ACT, 1953
[A ct N o. I o f 1953.]_
It is hereby enacted as follows :—
L Thic; Act may be called the Burma Naval Discipline* (Ainoftd- meht) Act, 1053.
2>, (n sections 11, 15, 16» I '7 and 20 (2 ) o? the Burma Naval Discipline Act, 1947, hereinafter referred to as " the Act 'c r the w ord ; “ueh punishment - f ' wherever they occur the word! “ transportation or such other punishment " shalkbe'substiliited.
6. In ac tion 45 of'the Act, after the word “ death ” the words “ or transportation ” shall be, inserted.
. ' * 04. In sub-section (2) .of section 48 o f the Actt after the words
“ under this Act to ” the word *; transportation ” skcill be inserted.
5. hi section 54 of the, Act, after clause {/), the following shall be inserted as clause (1A), namely ;—
“ ( IA ) Transportation
6. In section 55 of *he Act,—(i) in clause (7), the commas appearing before and after the
words “ With such modification l> shall be deleted ;(ii) for clause (3) the oUowinjj shall be sttbslituted, namely :—
11 (^) No finding or sentence o f a court-martial or a disciplinary ccart shall be valid except so far as it may be confirmed by the President o f the Union or by any officer empowered in this behalf by commission o f the President of the Union, whijh may contain such restrictions or conditions as the President o f the Union may think lit to prescribe j ,f
(i?i) after, clause. (3Y, the following shall be inserted as clauses (3A),.(3B ) and (3C), namely :—
11 (3A) The punishment of transportation may be inflicted for the term o f life or for any other term, o f not bss than seven years ; r >
(3B) W here a sentence of transportation is passed, the offender shall be dealt with in the same manner as if sentenced to rigorous imprisonment, and shall be deeme Ito b e undergoing his sentence o f transportation during the term of his imprisonment ;
(JC) The punishment of transportation shall in all oases involve dismissal with disgrace from naval service and . *0
(iv) in sub-clause (5), fo r the words 51 two years }t the words “ five years n shall be substituted.
7. In sub-section! (2) o f section 58 of the Act, after the woids “ the commanding officer shall not have power ” the words “ to award transportation or " shall be inserted.P r ic e ,—S ix p y a s ] -
( 2 )
' 3, In sub-section (2) o f section 60 of the .ict, fo r the word ‘ 'com m ander’1., the words “ a lieutenant-commander ” sh a ll' bfi substituted.
9. In section 72 of the Act, the words “ or senior officer, who shall transmit them to the President of the Union for? the time being ” shall be deleted.
O10. After section 73 of the Act, the following shall be ;n$er!ed as
iie’ctions 73a , 73b and 73c, namely o“ 73a . Subject to such restrictions^ or conditions as m ay be-
contained in any commission issued Power of confirming under section 55 <5?, the confirming
« ™ T or c t S offi“ r when' confirming thesentences, sentence ot a court-martial or a
disciplinary court,, mitigate or remit the punishment thereby awarded, or commute that punishment for any less punishmert or punishments to which the offender might have been sentenced by the coart-martial or the disciplinary court.
73b . ( I ) Any find'ng or sentence of a court-martial or adisciplinary court which requ ires
Revision of finding confirmation may be once revisedor sci!iicxic6» * . > ,• p « «•>'!
by oraer of the conhrnung officer ; and on such revision, the court, if f-d directed by him, may take additional evidence.' >
(2) The court, on revision, shall consist o f the same officers as were present when the original decision was passed, unless any of those officers are unavoidably absent.(5) In case of such unavoidable absence the cause
thereof shall be duly certified in the proceedings, and the court shall proceed with tbs revision, provided that it consists of not less than the minimum num ber-of officers prescribed by this Act.
73c. (1 ) W here a finding of guilty by a court-martial or a , disciplinary court, which has been
valid" Snding°V"sen” confirmed is found fo r any reason fence for an invalid o be invalid or cannot be supported finding or sentence. oy the evidence, the President of
the Union or the officer empowered by him in this behalf may substitute a new finding, i f the new Ending could have been validly made by the court on the charge anc’>if it appears that the court must have been satisfied o f the facts establishing the oifence specified or involved in the new finding, and may pass a sentence for the sa*d offence.
(2) W here a sentence passed by a court-martial or a disciplinary court, which has been confirmed, not being a sentence passed in pursuance of a iiew finding substituted under sub section ( 7>, is found for any reason to be invalid, the President o ' the Union or the officer empowerexl by him in this behalf may pass a valid sentence. ‘ '
(3) The punishment awarded bvb a sentence passed under sub-section (J) or sub-section (2> shall not-be higher
( 3 j
in the scale of punishments than, or in excels of the punishments awarded by, fhe sentence for which a new sentence is substituted under this section.”
11, For section 74 of the Act, the follow ing "shall be substituted, namely ^
l*74. Whenever entence is passed by a court-martial or anoffender already under sentence
Tran'sporlation or either o f detention, imprisonment orlmprisonmjnt of transportation passed upon him offender already under f r <vsentence for previous unc.er this Act^or a formet cffstDc,offence. the court may; *a\vard sentence
of detention, imprisonmnent or transportation for the offeree for whiclj he is under trial to commence at the expiration o f th« detention, imprisonment or transportation to which he has been previously sentenced, although the aggregate of the terms o f detection, imprisonment or transportation may exceed the term for which any of those punishments could be otherwise awarded :
Provided that nothing in this section shall cause a person to undergo imprisonment for any period exceeding in the aggregate five consecutive years or to undergo detention for any period exceeding in the aggregate two c jnse- cuth ■; yearj, and so much of any term as would prolong the total tCi-m of imprisonment beyond five consecutive years or the total term of detention beyond two consecutive years shall be deemed to be remitted. ”
12. In section 75 of the Act, fo r the word u imprisonment ” wherever it occurs the words “ transportation or imprisonment” shall be substituted.
IS. In section 76 of the Act,—(a) in the first paragraph,—
(i) after the words “ W here a person has been sentencedto ” the words 4t transportation or ** shall be inserted ;
(ii) fo r clause fd) the following shall be substituted, namely :—“ (d) where ? person subject to this Act, whilst a sentence
on him is so suspended, is sentenced to transportation or imprisonment or detention for any other offence then, if he is at any time committed either under the suspended sentence’ or under any such subsequent sentence, and whether or not any such subsequent sentence has also deen suspended, the committing authority may direct, <that the iwo sentences shall run either concurrently or consecutively, so, however, as not toocr.usfi a person to undergo imprisonment for a period .exceeding the aggregate of five consecutive years or to .undergo detention for a period exceeding the aggregate o f two consecutive years, and where the sentence o f such other offence is a santence of transportation, then, whether or not that sentence is suspended, acsy previous sentence of imprisonment or detention which has been suspended shall be avoided,” • i
(b) in the second paragraph, for the words ‘ When a personhas been sentenced to imprisonment" the^words u W here a person has been sentenced to transportation or imprisonment ” shall be substituted ; and
(c) in the last paragraph fo r the words, “ the punishment o fimprisonment or detention ” t’ fe words “ the punishment of transportation or imprisonment or:? detention f> shall be substituted. ' t
-> 14. In section 89 o f the Act, in Part VI~.thereof, after clause (4), the following shall be inserted as clauses (4A) and (4B), namely
(4A ) W henever persons subject to this Act ar j serving whether within or without Burma under an officer not subject to this Act, the President of the Union may prescribe the officer by whom the powers, which under this Act may be exercised by officers commanding ships and shore establishments, shall as V-egards such persons, be exercised- -
4B ) The President o f the Union may confer such powers eitner absolutely ur subject to such restrictions, reservations, exceptions and conditions as lie Play think fit.”
15. A fler section 99 in Part v l o f the Act, the following shall be inserted as section 99a , namely :—
u 99a , The President of- the Union may dismiss irom naval service any person subject to this A ct."
G.U.B,C.KO.—No. 90. Min. of J.A. 10-4-53—2,000—11,
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T H E B U R M A T A R IF F (A M E N D M E N T ) ACT, 1953.
[A ct N o. I l l of 1953.]
tt is hereby enacted as follows
1. (1). This Act shall exten:l to the whole of the Union of Bnrnra.(2) It shall come into force on the 5th
ConmenMmtnt and Ma-ch 19 53 .
In the First Schedule to the Burma Tariif Act, for itemNo. 69 the following item shall be substituted
Amendments, of First .Schedule to the Burma nam eiy *Tariff Act.
ItemNo.
0 )
Name o f article
(21
Standard rate of duty
i3>
Preferential rate of duty if the article is the produce or manufacture of
The TJnited Kingdom
(4j
A BritishColonyJ5)
India or Pakistan
(6)
69 Denatured spjri 50 per cent 40 per centad valo ltdrem. retn.
G_U,B,C.P.O.—No, 154, Min of F. & R„ 21-8-53-1,000—U.P r i c e ,— F i v e p y a s . ]
T H E P U B L IC O R D E R (P R E S E R V A T IO N ) (A M E N D M E N T )AC T, 195.1.
[A ct N o, IV of 1953,]
It is hereby enacted as follows :—
1. This Act may be called the Public Order (Preservation) (Amendment) Act, 1953.
2. For section 2 o f the Public Order (Preservation) Act, 1947, hereinafter-ref erred to as the said Act ti.e foMowii.g shall be substituted, na.nely:—
“ 2. In this Act unless there is anything repugnant in the subject or context,—
(i) £ the Code ’ means the Code of Criminal Procedure ;(ii) * prejudicial a c t5 means the following acts—
(a ) any act directly or i.idirectly connected with anyunlawful activity having for its object the smuggling of opium or dangerous drugs contrary to any law for the time being in toi*ce ; or
( b) any act which directly or indirectly abets or facilitatestl e commission o f any offence in respect of firearms or ammunition contrary to the Arms Act for the time being in force : or
(c) any act which directly or indirectly abets or facilitatesthe smugg'/ng of mineral ores or concentrates contrai y to any law for the time being in force ; or
id) any act which direv tly or indirectly abets or facilitates the commission o f any offence in respect o f foreign exchange contrary to the Foreign ExeH-j.^e Regulation Act, 1947 ; or
{e) any act which directly or indirectly abets or facilitates the smuggling of rice, rice products, paddy, timber, mineral oil, metals, metal scraps or precious stones contrary to any law for the time being in force.”
3. In sub-section (1) o f section 5a of the said Act, after the expression “ the maintenance o f public o rder” the expression ' ‘ or from committing any prejudicial a c t ’ 1 shall be inserted.
G TJ.B,C P.O.—No. 93. Min. of J.A., 10-4-53—2,000-II.
P r i c e , — S i x p y ^ s . ]
T H E E S S K N T IA L S U P P L IE S A N D SE R V IC E S (A M E N D M E N T )AC T, 1953.
[A ct No. V o f 1953.]
It is hereby enacted as follows :—1. After clause (1C) o f section 3 o f the Essential Supplier and
Services Act, 1947, the following shall be inserted as clause (1D)» n a m e l y -
“ f lD) for providing or regulating Water S;i£plv and Environmental Sanitation in rural areas. ”
G IJ.B.C.P.O.— No. 94.. Min. of J.A.* 1.0-4-53 2.00. — II.
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T H E FO R E IG N E R S (A M E N D M E N T ) ACT, 1953.
[A c t N o . V l i l of 1953. i
It is hereby enacted as follows
1* This Act may be called the Foreigners ^Amendment) Act*1953.
Z. F u r section 3 o f the Foreigners Act, hereinafter referred to as the said Act, the following shall be substituted, nam ely:—
,f 3. The President o f the Union may, by writing—(a ) order any foreigner to remove himself from the Union of
Burm.u or to remove himself therefrom by a particular route to be specified in the order, or
{ b) order that any foreigner be deported forthwith from the Union o f Burma.”
3. In sub-section (5) o f section 3a of the said Act, afler the word . “ rem ova!” the words 11 or deportation ” shall be added
4. u) Section 4 o f the said A ct shall be re-numbered as subsection (1) o f section 4.
(ii) In sut -section (J) o f section 4 as re-numbered, after thewords “ safe custody " the expression “ by an order in writing of the District Magistrate M shall be added.
(iii) After sub-section (/) o f section 4 as re-numbered, thefollowing shall be inserted as sub-sections (2) and (J) thereof, namely :—■
11 (2) Any foreigner whu has been ordered to be deported under section 3 (b) may be apprehended without warrant by any police officer not bel^ . the rank of Sub-In3peetor and brought before the District Magistrate who shall, by an order in writing, cause the said foreigner to be detained in safe custody pending the completion of arrangements for his removal out of the Union of Burma.
(3) Any foreipner apprehended and detained under the provisions of sub-section [1) may be admitted to bail by the District Magistrate.'*
5. For section 5 of the said Act, the follow ing shall be substituted, nam ely:—
u 5. W henever the President of the U:iion shall cc..sider it necessary to take further precautions^ in respec* o f foreigners residing or travellins in“the Union of Burma or any part thereof, it shall be lawjful for the President o f the Union by a notification to order th?t the provisions o f this «md the subsequent sections up to and including section 22 o f this Act shall be ifl. force in the Union of Burma, or in snch part thereof as shall be specified in such notification, for such period as shall be therein declared ; and thereupon, and for such period, the provisions o f this and the subsequent sections up to and
P r ic e ,— S i x p y a s ]
( 2 )
including section 22 shall have full force and effect in the Union o f Burma or such part thereof as shall have been so specified. Th e President o f the Union may, from time to time, by a notification, cancel or alter any former notification which may still be in force or may extend the period declared therein.”
6. After section 25 o f the said Act, the follow ing shall be inserted as section 26, m m e ly :— ' ; • _
“ 26. N o sui+, prosecution or other legal proceedings shall lie agai.ist any person for anything which :s in good faith done or intended to be done under this Act.’ V.
G.U(B.C.P.O,—No,97, M. of J.JV..IM-53—2,000-11.
T H E S T A T E S (E X T E N S IO N OF L A W S ) (A M E N D M E N T ) A c T ,1953."
[A ct N o . ]X o f 1953.]
It is hereby enacted as follows : —1. This Act may be called the States (Extension o f Laws)
f Amendment) Act, 1^53.
2. In the Schedule to the States (Extension ot Laws) Act, i949, after ;tem No. 8 thereof, the following items shall be inserted, nanmly ;—
(I) (?) (3)
" 9. The Bar Council Act ... The Slian State Nil.
10. The Legal Practitioners Act.
do. The term ‘ District Magis* trate ’ wherever it occurs in the Act shall mean the * Resident' tn the ShanSlate/’
G.UJ.r^.O .— No. 98, Min. of J.A., 1-4-53—2,000—IJ
P r i c e , — S i? c
T H E FO R E IG N E X C H A N G E R E G U L A T IO N (A M E N D M E N T )A C T , 1953.
[ A c t N o . X o f 1953.]
It is hereby enacted as follows :~~1. This Act-m ay be called the Foreign Exchange Regulation
(Amendment) Act, 1953.
H. In section 24 o f the Foreign Exchange Regulation Act, 1947,-- .
(a ) fo r sub-section (1) the following shall be substituted as subsection {1)} namely:—
“ (/) W hoever contravenes any of the provisions o£ this Act
Penalty and Procedure. or rule’ 1direC“ ? " 0r or.d * rmade thereunder shall be punish
able with imprisonment for a term which may extend to three years, and shall also be liable to fin e ; provided that if ai.y person contravenes any provision o f sub-section (2) o f section 9, he shall be punished with imprisonment fo r a term which shall not be less tiian six months and shall also be liable to fine ; and any Court trying any such contravention may, if it thinks fit and in addition to any sentence which it may impose for such contravention, direct that any currency, security, gold or silver, or goods or other property in respect o f whict the contravention has taken place shall be confiscated.”
(b) sub-section (2) shall be deleted ; and(c) sub-section (J) shall be re-numbeyed as sub-section (2),
G.U.B.C.P.O.—No, 102, Min. of J.A., 8-5-53—2,000-11.
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T H E SE A CUSTOMS (A M E N D M E N T ) ACT, 1953.
[A c t N o. X V I o f 1953.]
It is hereby enacted as follows :—1. This Act may be called the Sea Customs (Amendment) Act,
1953.
2. In clause {a) o f section 30 o f the Sea Customs Act hereinafter referred to as the said Act, after the words t{ the amount o f ” the word? “ the s?les tax and of *' shall be inserted.
?. After section 167 of the said Act, the following shall be inserted as section 167a , namely :—
“ 167a . I f in any prosecution or in any proceeding in respect of any goods, the importation or exportation of which has been prohibited or restricted under section 19* any question shall ai'ise whether such goods have not been imported or whether no attempt has been made to export such goods, conttary to such prohibition or restriction, then in such case the burden of proof thereof shall be on the accused or on the person against whom the proceedings are opened. "
G.U.B.C.P.O.— No. 10S, Min. of J.A„ 8-5-53—2,000—11.
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TH E ESSENTIAL SUPPLIES AND SERVICES (SECONDAMENDMENT) ACT, 1953.
[A c t N o. X X I of 1953.]
It is hereby enacted as follows :—
1, This Act may be called the Essential Supplies and Services (Second Amendment) Act. 1953.
2. For sub-section (3 ) o f section 5 o f the Essential Supplies and Services Act. 1947, ti.? following shall be substituted, namely :■—
u (3) W henever in pursuance o f sub-section (1) or sub-section (2l the President requisitions or acquires any animal product or thing, the owner thereof shall be paid compensation to such extent as may be determined in accordance with the provisions which the President shali> by special or general order, prescribe.”
G IJ B.C.I .0.- No. 133, Min. of J.A., 8-5-53- 2,001*— II,
j r i c e , — S i x p y a s .J
THE LOWER BURMA TOWN AND VILLAGE LANDS(AMENDMENT) ACT, 1953.
[ A ct N o . X X II of 1953.]
It is hereby enacted as follows :—1. This A ct shall be called the Lower Bunin Town and Village
Landj (Amendm ent Act, 1953.
2. In section 18 U ) of the Louver Burma TVnvn and Village Lands Act, for the words “ three months’.51 the wojgds u one month’s *' shall be subsit titled.
G.U.B.C.P.O.—No. 11 }. Min. of J.A., 21-5-53-2,000—1L
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T H E PRESS (R E G IS T R A T IO N ) (A M E N D M E N T ) A C T , 1953.
[A ct N o . X X V of 1953.1
It is hereby enacted as follows -
1 This Act may be called the Press (Registration) (AmenJiB^nt) Act, 1953.
2, In section 11 o i the Press ( Registration) Act, fo r the words 11 the Bernard Free Library ” the vvoros the Nationa? L ibrary” shah be substituted.
G.U,B.C.F.O,-*No. 126. Min. of J,A., 15-5-53—2,000— II.
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For sub-section (/) o f section 4 of the Agriculturists’ Loaiis Act, the following shall be substituted, namely :—
“ ( i ) The President or subject to the control o f the President, the Financial Commissioner may make rules as to loans to be made to owners and occupiers of arable land for the relief of distress.”
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■ {English fmnslatio» ; } !
T H E F IN A ^ J E ACT, 1953
[ A c t No, X X IX . q * 1953] ■ .,a
It is hereby enacted as follows :—
■ V. • 1- Short title and commencement.— ( i ) .This Act may be called the ' Finance Act, 1953. *'/ *. * . *
. : (2) Jt fliall come into force on .the first day o£ uctc ber 1953.
2. Amendment to the Burma Income-tax ^ A c t.~ The Burma Income-tax Act sha" have effect as if sections 1 5 a ,5. 16 (1) and 17 (3 )"
vwere amended.as fo lk :,s ~ •„ <&"./ '■:; V ^ ii ) Renumber sect, in 1 5 a as^sub-sectipn ,(/.) oi section 1 5 a ,- J
: Vi(2) 'After sub-sec, on (1 ) o f section 45Af.‘as-so renumbfered,,,insert the following as sub-section (2 )V namely’:!^ ■'>
“ (2) Exce ption on account of allowance fo r wife and child. en.~^Any assessee npf-b.eing a Hindu .undivided family, company, firni and other association o f persons who— ‘ r
(а ) is resident in the Union of Burma in. the year'of assessment, or ■ • • / • . ' , • . •
(б) being a salary earner isresident in the Union o f Burmain the year in which income-tax falls to'be:deducted under.sub-section (2) of section 18 from the assess'ee’s estimated incotn&s^chargeab 1 e under-' the headV ‘ Salaries’ - • !
proves to the, satisfaction of . fhe Ivlcome-tax Officer . that the assessce— ' ^ v
(i) in the case of a^man, had any w ife living wift’ hi.:: -r maintained by him duringthe previous year shall be allowed, lo r purposes of determining the income- tax but not super tax payable by him, a deduction o f Kyats one thousand from his total income as defined in section 16, and
fii) maintained at any time within the previous year an unmarried child who was either under the age of eighteen years or was receiving full time instruction at any university, college, school or other educational establishment, or was serving under articles or indentures with a view to qualifying in a trad" «' or .profession .shall be allowed, for purposes of determining the income-tax but not super-tax payable by the assessee, a deduction of Ky. ts hv.', hundred from the as. ^ssee5s I n i income as defined * in section 1 * in respect o f such child, and whefe •' such issessee maintained more than one such child a deduction o f Kyats four b in d red fo r the second
P r ic e ,— 10 tfyas.J
.such .child,,.a c*edu< tion of Kyats three nundred for the third such child and a deduction t i Kyais two
' . hpndred for e; ch subsequent child :
Provided that the provisions of sub-cla’ .se (i) above shall not be given effect to in any cuse where the w ife in her own right or by her personal exertion was in receipt during the relevant previous ye; r, o f a total income of more than Kyats0 four thousand two hundred ;
Provided further that the aggregate of the exemptions . , • under sub-clause (ii) above shall not iri any c.ise
exceed Kyats one thojsand five hundred ;E vplanation.—-The expression ‘ child ' in sut-clause (ii)
above includes a step-child or a child, adopted in accordance with any statutory provision
Provided further that the provisir s of this sub-section \ • . shall not be given effect »n any assessment to
, be made for any year arlier than for the year ending on the thirtieth .dl y of September 1954.
' ; { 3 ) In sub-section {h of section 16, fo r 4he expression <f “ section 15a ” substitute the expressic n “ sub-sections (J)
and (2) o f section ISa(4 ) -In sdb-section .(3) o f section 17n, fo r ihe w«- ds ■ “ by an
V ' allowance for earned in com e” the Words “ by an allowance for earned income and for w ife and children shall be substituted.
• * i, J s -
5. ■■'Rates at which Income-tax and Super-tax are to be levied.—(I ) Subject to the provisions of sub-sections ty), (5)t (6) and (7), there, shall be levied for the year beginning on the first day of October 1953—
. (a) income-tax at the rates specified in Part I of Schedule I to this Act, and . °
(b) super-tax for the purposes o f section r55 o f the Burma Income-tax Act, at the rates specified in Pari 11 of Schedule I to this Act.
(2) In making any assessment or refund of tax for the year ending cn the thirtieth day c f September 1954, there shall be deducted from the total income of an assessee, in accordance with the provisions of section 15a (1) o f the Burma Income-tax Act, an amount equal to
ft) one-tenth o f the earned income chargeable under the head “ Salaries” which is included iri his total income Subject to ' maximum oi two thousand Kyats, Plus . .
; (ii) one-fifth o f the earned income other than the income chargeable under the head “ Salaries ” which, is included in his total income.
Provided that f,',c aggr'^ate amount to be deducted under t'.iis, subjection shall not in any case exceed four thousand Kyats, reduced in the case o f a partner »n a firm by the amount of the allowance for earned j xcome deducted ip malting an assessment on the firm whjch js applicable to his s iu ^e in th e firm ’s profits.
(3) Foi the purpose o f i iakirg any deduction-of incorrie-tax in the year beginning on the first day o f ' October I953> und** sub-$ecticn IZJol section 18 of t ie Burma income-tax Act fi\>m any eari.ed . ’icom e chargeable u r ie r the head “ Salaries" , the estimated tota. income of the asser^ee under this head shall, in computing the income-tax to be deducted, be ‘ reduced by an amount equal to one-fifth o f such earned income but not exceeding in any case lour thousand Kyats,
(4) In making any assessment' for the year ending on the thirtieth day oE September 1954, where the total income of.an assessee includes any income chr.rgeable under the head “ Salaries 11 the deductions for w ife and children shall be a sum bearing to the aggregate of the deductions permissible, under SvCtior 15a (2) of the Burma Income-tax Act, the same proportion as the amount of income other than such inclusions bears to his total income.
(5) For the purpose o f making any deduction of income-tax in the year beginn*. 1 or. the first day of October 1953, under sub-section i2) o f sectio * 18 of the Burma Income-tax Act from any income chargeable nder ihe head' 41 Salaries ” t the estimated
* total income o f the assessed under this head shall, in computing the income-ta.» but not super-tax to be "deducted, be reduced by the amount of allow ince for wife and children permissible lurider the provisions oi section 1 .*>a [2) of the Burma Income-tax Act.
(6) In .. "Ving any assessment for , the year ending- 017 ‘..‘ the thirtieth day o f September 1954, where th£ total income of an assessee in Judes any income chargeable under the head ‘‘ Salaries M as reduced
the deduction for earned income appropriate thereto, or any income chargeable under the head “ Interest on Securities ” , the income-tax pay able by the assessee on thqt part o f his total income which consists o f such inclusions shall be an amount bearing to the total amount of income-tax payable according to the rates imposed by the Finance Act, 1952, on bis total income, the same proportion as the amount o f such inclusions bears to his total incom e.» .
(7) For the purposes o f refunds under sub-section (1) or subsection (J) of section 48 in respect of dividends declared in the year ending on the thirtieth day of September 1953, or o f V a r ie s due whether paid or not or o f payments made o f interest on securities in the said year, the rate representing the average of the rates applicable to the total income of the person claim ing'refund shall be the rate representing the average o f the rates imposed by the Finance Act, 1952.
(8) For the purposes of this section and of„the rates of tax imposed thereby, the expression “ total income ” means total income as determined for the purposes of income-tax or super-tax, as the case may be, in accordance with the provisions o f the B&rma Income-tax Act, and the expression “ earned income ” has the Oeanjng assigned to it in clause (6a) of section 2 of that Act. s J; , ■ O. ’ ■ i .
4. Time within which proceedings f o r assessment or tjfund income tax may be taken.—In respect o i rny as-oC^ment or refund to be made for the year ending on the thirtieth clay of September 1954, the, Burma Income-tax Act shall be construed as if in sections 34, 35 and 50 o f that A ct fo r the words ‘ 'one year "••wherever they occur the words “ four years” wjre sub" Hinted. ,
5. Business Profits la^ .-VTbe .tax imposed b y sect on 4 of the L.siness Profits Tax Act, 1948, shall, in, respect of any \ revto'us year relevant for the assessment under, he Burma Income-tax' Act for the year ending on the thirtieth da.} of September 1954, b a n amount equal to 16i per cent of the taxable profits,' ■ .
6 ; Time within which proceedings fo r assessment o f Business Profits T n £ fir rectification o f mistakes may be taken.— In respect of any assessment to the business profits tax for the year ending on the thirtieth duy of September 1954, the Business Profits T ax Act sh?ll be construed as if in sections 1 1 and 15 of that Act fa t the words “ two years w h erea t thev occur the words ‘,t‘ four years M were i>ubsiituted.
•' Fixation o f Postal Rales.—-For the year beginning on the firstday of October 1953, the Schedule I I to this Act shall be inserted in the Bfrrma Post Ofijce Act as the first Schedule to mt Act.
8 . Siam-p Ditly.—-Notwithstanding anyjhi g contained in the Burma Stamp Act, the rate of st^mp duty under A rtH es 1,28,37,41 (a ), 47C (a )y 47CC, 49 (a) (i), 53 and 60 o ' Schedule I to the sai^ Act shall be fifteen p y a : '
S C H E D U L E 1
Schedule of Rates of Income-tax and Super-tax for the Financial year 1953.-54
[See Section 3] - ;‘sV '"
P a r t I
Rates of Incom e-tax
. - A.— In the case o f every individual, Hindu undivided0 family, unregistered firm and other association of persens not being a case to which paragraph B o f this Part applies— j'
W ’ • ;W • < • . Rate;' ...1/ On the first K 1,500 of total income ■ ..i,;. N il, /•' '’?■■■2. On the next k 3,500 of total income ... 7 per cent. < • .3. On the next K 5,000 of total income 13 per cent.4. On the next K 5,000 of total income . ... 22 per cent
■ '5. Oh the balance o f total income • ' \ 32 oer cent.
’Provided tiiat— .( i )n o income-tax shall be payable on a total income which
• . , * before deduction of: tne : allowance, if arty, for earnedincome,.does r.ot excf’ t.d K 4,200 f, .*
(ii) the income-tax payable* shall in no case -exceed half theamount by which the to^.; income <before deduction of the said allowance, i f t:any> for earned ■ incom e) exceeds K 4,200 j ■ .'S-\ - 1 ; o...' . ,•
( s :
(iii) the iir om -tax payable on the tot il income as reduced by the allowanc \ for earned income -.nail not exceed either—
(rt) a sum bearing half .the amount by which the total income (before deduction of the allowance for earned income) exceeds K 4,200 the same proportion as Such reduced tutal income bears.to the unreduced tota! incomet or • <■ ' " T
(/>) the income-tax payable on the income so reduced at the rates specified in this.Schedule whichever is less.
B.— In the c tso of every companyand registered firm and in every case in which, under the provisions of the Burma Income-tax Act, income-tax is to be charged at the maximum l’ate—
Rate,On the whole total income ... ... 32 per cent.
... • Pa l - II
IN tes of S upertaxA .— In the casu of e\ sry individual, Hindu undivided family,
unregistered firm ai,.1 othei association of persons not being a case to which paragraph B or. C of this Part applies— .
Rate.1. vm the first K 25,000 of total income ... N il.2. On the next K 20,000 o f total income 18 per cent.-3. On the next K 2? 000 of total income ... 31 per cent.4. On the next K 2,\000 of total income ... 38 per cent.
. 5 On the next K 30,000 of total income 41 per cent.6. On the next K 75,000 of total income ■ ... 50 per cent.7. On the next K 1,00,000. of total income 56 per cent.8. On the balance of total income -... 66 per cent.
- B.— In the case o f1 a co-operative society for the time being registered under the Co-operative Societies Act— Rote.
1. On the first K 25,000 of total income ... N il.2. On the balance of total income ... 13 per cent.
C,— In the case of every Company— ..■ Rale,
On the whole of total income T„ , ... ’ 18 percent.
S C H E D U L E II
Schedule io be, inserted in the Burma Post Office Act
[ See section 7 ]
Letters’ ■ ’ Pyas.
For a weight not exceeding one t .Ja ... ... 15For every additional tola or fr?'.don thereof ... . 7
2
( II }
Pyas.
Pbsx-ards
Single ... ... ... v ... SRepJy ... .... ..." < 1J '
' > . *
Books- P a t t e r n a n d S am Die P a c k e t s
For ths first five tolas or fraction thereof ... .... .. 5For **very additional two and a half tolas or fraction
theret i, un.'icess of five tolas. ... .. ... 3
R e g is t e r e d N e w s p a p e rs . •
For ? weight not exceeding ten tolas . ... ... 2For a wfciuht exceeding ten tolas and r>"' exceeding
twenty tolas *fc+ J ' M* ", *«• .3For every additional twenty tolas or fr ction thereof,
exceeding twenty tolas ... ... g ... 3In the case of more thai. one copy of the same issu<“
a registered newspaper being carried in the' same packet—
For a weight not exceeding ten jo la j ... ... . 3For every additional five tolas or fraction thereof : ... 1
Provided that such packets shall-not be delivered at any addressee^ residence but 'Shall be given to a recognized agent at the delivery, window of Post Office. ,
P a rce ls
For a weight not.exceeding forty tolas ... ... 40For every additional forty tolas or frac*ion thereof up
to eight hundred and eighty tolas ... ... 40
Q * - *A d d it io n a l A i r M a il fe e s lo r In la n d P o s tc a rd s , L e t t e r s an d
M o n e y O rders -
For a Postcard ... ... ... ... 5Fora letter not exceeding one tola ... 6For every additional tola or fraction thereof ... 6For each Money Order ... ... a 6
S T A T E M E N T O F OBJECT A N D REASO NS
The object o f the Bill is to prescribe for a period o f one';$ear*tbe rates of inccrne-tax and super-tax and the inland Post il rates, to fix the rate of fax under section 4 n£ the Business Profits Tax Act, 1948 uud to raise the existing rate of *tamp duty on certain Hocumertfs.
M AU NG T IN ,Minister of Finance and Revenue
R a n g o o n , the 8th August 1953.
G.U.i.’ .C.to.O.—No. 194, Min, of F. & R „ 30-10-53—2,4S0— II.
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T H E M O N lC J rA L (A M E N D M E N T ) ACT, 1953.
[ A c t N o. X X X V I o f 1953.]
It is hereby enacted as follows :—
1. This Act may be called the Municipal (Amendment) Art, 1953.
2. I:i section 229 of the Mumcipil Act, f o r clause (g )t the following s h a l l b e substituted, namely :—
“ tg) generally tor all matters connected with the carrying out of this \ct "
G.U.B.C.P.0 —No. 7, M. of J.A.. 20-11-53— 2,000—11.
Price,—Ten pyas.]
T H E U N IV E R S IT Y OF RANGOON (A M E N D M E N T ) ACT, 1953.
[A c t No, X X X V II o f 1953. j
It is hereby enaeted as follows :—
1. This Act may be called the University of Rangoon (Amendment) Act, 1953.
2. In clause {k) of section 2 of the University of Rangoon Act hereinafter referred to as “ the said A c t ,J after the expression “ section 19 ” the expression u or section 33 ” shall be inserted,
3. After section 32 of the said Act the following shall be inserted as section 33, namely :—
“ 33. ( i ) There shall be established a Defence Services Academy at such place as the President of the Union may think fit and such Academy shall he (.teemed to be an affiliated College.
(2) The management, administration and control o f theAcademy established under this section shall be vested in such authority as may be appointed by the President of the Union and the management, administration and contro1 thereof shall be subject to such rules as may be made by the President of the Union under this section.
(3) On admission to the Defence Services Academy a cadet shallbe enrolled under the Burma Army Act.
(4) The provisions of sections 6 , 9 (2 ) t 11 ( l ) (d), ’ 2, 12a ,15 (3) (i ), 19 and 25 of this Act shall not apply to the Academy established under this section,"
G.U.B.C P.O.— No. 8, o; J.A., 2t 11-53—2,250—11.
Price>— Ten pyas.J
THE OPIUM (AMENDMENT). ACT, 1953.[ A c t No. X X X V III o f 1953.]
It is hereby enacted as follows
1. This Act may be called the Opium (Amendment) Act, 1953.
2. In section 9 of the Opium Act, Part 1 hereinafter referred to . as the s-ud Act—
(1) in sub-section (1 ) for the portion begirning with the wordsV tS.ree years and ending with the words “ have been sentenced u the following shall be substituted, namely—“ five years and shall also be liable to fine ;
Provided that in the absence o f special reasons to the contrary mentioned in the judgment of the Court, such imprisonment shall not be less ihm three months and fine shall not be les^ than five hundred kyats. ”
(ii) in the proviso to sub-secticn (2 ), fo r the words “ six• months ” th? words “ one year ” shall be substituted,
3- After section 9 of the said Act, the following shall be inserted as sections 9a, 9b> 9c, Vd and 9e, namely :—
‘ 19a. W hoever attempts to commit an offence punishable Attemot urider this Act or to cause such an
1 ' offence to be committed and insuch attempt does any act towards the commission of the offence, shall, on conviction, be punished with the punishment provided for the offence. <y
9b. W hoever, being the Owner or occupier or having theuse of any house, room, enclrsure,
. Punishment for space, vessel, vehicle or placeS T S C be S S m S knowinRly permits il to fee used for commission of commission by any otheroffences. pefson of an offence punishable
under section 9 i l ) , 9 (21 or 9,? shall on conviction be punishable with imprisonment for a term which may extend to five years and shall also be liable to fine.
9c, { 1) W henever any person is convicted of any offence. . .. t . punishable under section 9(2 ), 9 (2)»
ing “ omcomrnL"™ or, 9b and tl,ie Magistrate convict- of certain Offences. ir“g hltT1 15 of opinion that it is
necessary to require such person to execute a bor.d for abstaining from the-commission of offences punishable under tnose sections, the Magistrate may, at the time of passing sentence on such person, order him to execute a bond for a sum proportionate to his means, with or without sureties, for abitalnirg from the commission of such ''fences during such pe. iod. not exceeding three years, as the Magistrate thinks fit to fix.
(2) The bond shall be in the form contained in the Schedule ' and the provision of the Code o f Criminal Procedure
shall, in so far.as may tbc, apply to all,matters,connected
P r i c e , — T e n p v a s ]
( 2 )
with such bond as if it were a bond to keep the peace: ordered to be executed under section 106 of the said Code.
(3 ) I f the conviction is sex aside on appeal or in revision, the'bond so executed shall become void.
(4 ) An order under this section may also be made by anappellate Court or by the H igh Court when exercising: it-: powers o f revision.
9 ». W hoever, having been convicted of an offence pu.iishable-
be subject for every srch subsequent: offence to twice the punishment which might be imposed on a first conviction under this Act.
9r*. Notwithstanding anything contained in section 32 o f the
4. After section 25 of the said Act the follow ing Schedule shall be inserted, nam ely:—
“ SCHEDULE
BO N D TO A B S T A IN FROM T H E C O M M IS S IO N OF O FFENC ES- U N D E R T H E O P IU M ACT.
W h e r e a s I (name), inhabitant o f (place), have been called upon to enter into ? bond to abstain from the commission of offences undersection 9 ( 1 ), 9 <2>, 9 a or 9 b of the Opium Act for the term o f...........i hereby bind myself not to commit any such offence during the said term and, in case of my unking default therein, I hereby bind myself to forfeit to the President of the Union of Burma, the sum of Kyats
(W here a bond with sureties is to be executed,W rf— )
W e do h 2reby declare ourselves sureties for the abovenamed
of offences under section 9 (1), 9 (2), 9 a or 9 b of the Opium Act during the said term ; and, in case o f his making default therein, w e bind ourselves, jointly and severally, to forfeit to the President o f the Union of Burma, the sum of kyats
Enhanced runish- meot after previous conviction.
under section 9 (1), 9 <2), 9 a or 9b is guilty of any offence punishable' under any o f those sections, shall
regarding fine.' O * 4 I J . J,,1 st Class -,to pass a sentence of fine exceeding one thousand kyats on any person convicted of contravening the'provisions of sefction 9 ( l ) y a ( o » On ”9 (2 ), 9 a cr 9 b .
Dated tins day of 19.
that he w ill abstain from the commission
Dated this day of 19
G.U.B.C.P O.—No. 15,M of J.A., 20 11-53—2,000— II,
THE BURMA AGRICULTURISTS' DEBT RELIEF(AMENDMENT) ACT, 1953.
[A ct N o. X X X IX of 1953.]
It is hereby enacted as follows1. This Act may be called the Burma Agriculturists’ Debt Relief
'{Amendment) ActT 1953.2 In section 3 (1) o f the Burma Agriculturists’ Debt Relief Act,
1947, fo r the words “ an Assistant Judge or an Extra Assistant Commissioner or an Advocate o f the Hifjli Court” the words “ a Township Judfte or Township Officer or a Lower Grade Pleader” shall be substituted.
riG,U.B.C.P.O.— No. 16, M. of J.A., 20-11-53— 2,000— IX.
Price,—Ten pyasj
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THE BURMA ARMY (AMENDMENT) ACT, 1953.
[A ct N o- X L I of 1953,]
It is hereby enacted as follows :—
. This Act may be called the Burma Army (Amendment) Actr 1953.
2. In rection 57 of the Burma Army Act—
<i) fo r the word “ five ” the word “ three ” shall be substituted ;(ii) for the word “ four the word “ two ” shall be substituted (iii} in the proviso to that section, after the word? “ one whole
year," the words M or who has acted as a Sessions Judge for a period of not less than two years, or who has acted as an Advocate o f the High Court of over ten years'" standing/’ shall be inserted ; and
(iv) after the said proviso the following shall be inserted as a further-proviso, namely :— ,«■
“ Provided further that the provisions of the Burma A rm y (Amendment) Act, 1953, shall apply to every general Court-martial existing on the commencement o f the- said Act.”
G.U-B.C.P O.-No,, 12 M. of J.A., 20-1 -53—2,000- 11,
Price,—Ten pyas.]
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THE CONTROL OF IMPORTS AND EXPORTS (TEMPORARY/(AMENDMENT) ACT* 1953.
[A ct No, X L IX of 1953.]
It is hereby enacted as follows : —
1. This Act may be catted the Control of Imports and Exports (Temporary) (Amendment) Act, 1953.
2. In sub-section (J) of section 5 of the Control o f Imports and Exports (Temporary) Act, 1947, after the words 41 Any person ” the words who attempts to contravene any such order, or ” shall be inserted.
G,tr,B.C,P.O.—No. 25* M. of J.A., 26-11-53—2.200—II. -
Price,—Ten pyas]
THE REGISTRATION OF FOREIGNERS (AMENDMENT)ACT, 1953.
# [ A c t N o . L o f 1953.]
It is hereby enacted as follows :—
1 This Act may be called the Registration of Foreigners (Amendment) Act, 1953.
2 After sub-section (2) of section 5 o£ the Registration of Foreigners Act* the following shall be inserted as sub-sections' (3), {4), (5) and (6) thereof, namely :—
u (J) Any foreigner who has been ordered to be deported under sub-section (2) may be apprehended without warrant by any police officer not below the rank of Sub-Inspector and brought before the District Magistrate who shall, by an order in writing, cause the said foreigner to be detained in safe custody pending the completion of arrangements for his removal out of the Union of Burma.
(4) Any foreigner appi’ehended and detained under theprovisions of sub-section (3) may be admitted to bail by the District Magistrate,
(5) Every order of deportation made under sub-section (2)shall remain in force until it is revoked by the President o f the Union.
(6) I f any foreigner against whom an order of deportation hasbeen issued fails to comply with the order in any respect, or having left the Union of Burma re-enters the Union of Burma without the permission in writing o f the President of the Union while the order is stall in force, he shall be liable to imprisonment for u tevm which shall not be less than three years or to £ne or to both and shall in addition to such penalty be liable to be deported again from the Union of Burma in pursuance o f the order.”
GJLLB.C.P.O.—No. 26, M. oi J.A.. 26-11-53—2,000—11.
Price,—Ten pyas]
THE INLAND STEAM VESSELS (AMENDMENT) ACT, 1953.
[A c t No. L I o f 1953.]
It is hereby enacted as follows :—1. (/) This Act may be called the Inland Steam Vessels (Amend'
ment) Act, 1953,- [2) It shall come into force on such date as the Piesident may,
by notification direct.
2. In section 2 of the Inland Steam Vessels Act hereinafter referred to as the said Act—
(i) the following shall be inserted as clause (2Ah namely :—“ (2 a) 1 inspector1 means an inspector appointed under this
Act(ii) in clause (5) fo r the words '* the agency o f steam " the
word “ machinery ” shall be substituted.
3. In section 3 o f the said Act, fo r the period “ . ” at the end of sub-section (2) a semi-colon 11 j 11 shall be substituted, and thereafter the following proviso shall be inserted, namely :—
“ provided that such interval shall not exceed sixty days."
4. In section 4 of tl.e said Act—(i) the word “ and " at the end of clause (a) of sub-section (1)
shall be deleted ;(ii) for the period “ ♦ ** at the end of clause (b) of sub-section
(J) a comma “ . " shall be substituted ;(iii) the following $>.all be inserted as clauses (<;) and (d ) of
sub-section U ), namely :—41 (c) appoint so many persons to be inspectors as he thinks
fit, for the purposes of this Act, and (d) declare, for any district, a maximum number of steam-
vessels of vaiious classes in respect of which certificates of survey will be granted.”
(iv) in sub-secHon f2) after the word “ Surveyor *’ the words“ or in s p e c t o r shall be inserted, and after the word “ survey ” the words “ or inspection ” shall be inserted.
5. In section 5 of the said Act the following shall be inserted as sub-section (3), nam ely:— ' 0
“ (5) For the purposes o f an inspection an inspector may, at any time, go on board an inland steam-vessel and may inspect the certificate of survey> the certificates o f competency of the master and the engineer, the equipments oc the steam-vessel and its cargo."
6. The following shall be inserted a section 15X of the said Act, nam ely:—
“ 13a. I f the owner of an inland steam-vessel is found w ilfully to have contravened any =provision of this Act, the President m;iy, in addition to any other penalty imposed upon him under this Act, suspend or cancel, for
Price,“-Ten pyas]
any period as he may think fit, the certificate o f survey of the steam-vessel in respect of which the contravention took place.**
7. Til*? following shall be inserted as section 19a of the ss.id Act, namely :— r.
u 19a* (J) The President may make rules to regulate theinspection of inland steam vessels * duly appointed inspectors,
inspectors. (2) In particular and -without prejudice.to the generality of
the foregoing powe^, such rules may prescribe—(a) the limes and places at which, and the manner in which,
an inspection may be made ; and(b ) the duties of an inspector making the inspection.”
8. In section 32 of the said Act, th°. period “ . ” at th^ end shall be deleted, and thereafter the following shall be inserted, namely :—
“ who shall take such action as may he prescribed.”
9. In section 45 of the said Act—
(i) fo r the colon “ • ” at the end o f clause (c) a semi-colon u ; ” shall be substituted, and thereafter the word “ o r ” shall be inserted;
(ii) the following shall be inserted as clause (d ), namely :—u id) if the holder o f such certificate is found wilfully to
have contravened any provision of this A c t : ”
10. In section 52 of the said Act—(i) in clause ( i) of subjection (2 ) the word rtjtnd” shall be
deleted ;(ii) in clause ( f ) o f sub-sec I ion (2 ) for the* period “ . ” at the
end a semi-colon ; ” shall be substituted ;(iii) the following shall be inserted as clauses (A) and (0 o f sub
section (2), namely :—“ (a) prescribe the form and scale of iife-saving appliances
to be carried ; and ll) prescribe the parts of the inland steam-vessel on which
the carriage of passengers and cargo is prohibited.”ii
11. In section 55 of the said Act—
d) fo r the expression “ one thousand rupees " in sub-section (1) the expression u two thousand kyats or with imprisonment which may extend to three months or with both.” shall be substituted ; „
(ii) the following shall be inserted as sub section (3 ), namely :—
“ (3) If the master or any other officer on board an inland steam-vessel which proceeds on a voyage in contravention of section 3 holds a certificate o f competency as master, serang, engineer or engine-driver he shall be liable to have his certificate suspended or cancelled by the President, for any period, as h; thinks fit/ '
( 3 ;
12. The following shall be inserted as sections 63a , 63b and 63c o f the said Act, namely :—
u 63a . I f any person—[a) knowingly and wilfully makes, or assists in making, or
_ „ , , . procures to be made, a false or Of s S J & r” d S fraudulent declaration of survey or • tion or certificate CCrtluCSlt© of SUTVCy J Or of survey. (b) forges, assists in forging,
procures to be forged, fraudulently alters* assists in fraudulently altering or procures to be fraudulently altered, any such declaration or certificate, or anything contained in. or any signature to, any such declaration or certificate,
he shall, in respect of each offence, be pun:shable with fine which may exterd to one thousmd kyats and the . declaration or certificate shall be cancelled.
63b If any perso n—
(a) forges or fraudulently alters or assists in forging orfraudulently altering, or procures ^ be, forged or fraudu len t
of competency. altered, any certificate of competency or an official copy of such certificate ; or
(b) makes, assists in making, or procures to be made anyfalse representation for the purpose o f procuring either for himself or any other person a certificate of compe- tency ; or
(c) fraudulently uses a certificate of competency or a copyof a certificate of competency which has been forged, altered, cancelled or suspended, or to which he is not entitled ; or
id) fraudulently lends his certificate o f competency or allows it to be used by any other person,
he shall be punishable for each offence with fine which may extend to five hundred kyats and shall, ii he is the holder ot a certificate of competency, be li ible to have his certificate cancelled, if the President so directs.
63c. (j?) If an inland steam-vessel carries passengers on apermanent or removeable awning
carriT or on any other part of the steam- of pas?enters or cargo . . t1 - * <•on awnings. VCSSG1 not HUtho/lZCd for ths
carriage of passengers, the owner and the master shall each l-e punishable with fine wrhicb may extend to one thousand kyats or with imprisonment which may extend to three months or with ucth
(2) I f an inland sfeanvvessel era ries cargo on a permanent or removeable awning, the owne- and the master shall each be punishable with fine which may extend to one thousand kyats or with imprisonment which may extend to three months or ivith both."
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T H E L A N D CUSTOMS (A M E N D M E N T ) ACT, 1953.
[A c t No. L I I I o f 1953.]
It is hereby enacted as iollows
1. This Act may he called tne Land Customs (Amendment) Act,1953.
2. In section 9 of the Land Customs Act hereinafter referred to as “ the said Act " f o r the period ( . ) at the end of sub-section (1) a comma ( ) shall be substituted, and thereafter the words ** or for other purposes to which the said provisions relate. ” shall he inserted.
3. For the Schedule to the said Act the following shall be substituted , namely :—
“ SCH E D U LE .
(See section 9.)
Provisions of the Sea Customs Act which are made applicable for the levy o f duties of laud customs and for other purposes.
Sections 4, 8 to 10, 19a , 21, 23, 25, 26, 29 to 36, 37 (except the proviso), 38 to 40, 88, section 167, Nos. 1, 8, 9, 37 to 40 and 72 to 80, sections 167a , 168 to 176, 178 to 181, 182 to 184, 186, -186a ; 187 to 197 and 200 to 204.”
G.U.B.C P.O.—N r 49, M. of J.A., 2S-.2-53—3,700-i!Price, —10 pyas]
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[ A c t N o * LV o f 1953,3
It is hereby enacted as follows :—L This Act may be called the Burma General Clauses (Amend
ment) Act, 1953. ^
2. In section 2 of the Burtna General Clauses Act, after clause(3), the b lo w in g shall be inserted as clause (3a‘ , namely :—
“ (3 a ) ‘ Attorney-General’ shall include the; acting Attorney- General : ’ *
THE BURMA GENERAL CLAUSES (AMENDMENT)ACT, 1953.
G.U.&.aP.O — Uo.tt, M.of J.A., 3 12-53—2,000—11
Price.—10 pyasj
T H E CODE OF C R IM IN A L PROCEDURE (T E M P O R A R Yp r o v i s i o n s ) a c t , 19 53 .
[ A c t No. L V I o f 1953.]
It is hereby enacted as follows :—
1* !1) This Act may be called the Code of Criminal Procedure {Temporary Provisions) Act, 1953.
(2/ It shall remain in force until the President of the Union by notification declares that it shall cease to be operative ; and when it so ceases by virtue o f any such notification, the provisions of section 5a of the Burma Genera.1 Clauses Act shall not have any effect.
2. Section 497 of the Codd of *Crfrni^al Procedure shall have effect as if fo r sub-section (1) thereof the following were substituted, namely :—
c< {1) W hen any person accused o f any non-bailable offence is arrested or detained without warrant by an officer incharge ox a police station, or appears or is brought before a Court, he may be released on bail, but he shall not be so released if there appear reasonable grounds for believing that he has been guilty o f an offence punishable with death O'” transportation for life or with imprisonment for a term which may extend to not less than seven years :
Provided that th^ Court may direct that any person under the age o f sixteen years or any woman or any^sick or infirm person accused of such offence be released on bail.”
3. Section 498 of the Code shall have effect as if fo r sub-section(1) thereof the follow ing were substituted, namely :—
“ i l ) The High Court or Court of Sessioiurr.y in any case, where the offence is not punishable with oeath or transportation for life or with imprisonment for a term which may extend to not less than seven years, whether there be any appeal on conviction or not, direct that any person be admitted to bail, or that the bail required by a police officer or Magistrate be reduced.’J
O.U.B.C.P.O.—Mo 34, M. c*J.A., 9-1 -53—2,000—II.
Price,—10 pyas]
T H E BU RM A S TAM P (A M E N D M E N T ) ACT, 1953
[ A c t N o . L V I I o f 1953.]
It is hereby enacted as follows : —
1. (1) This Act may be galled the Burma Stamp (Amendment) Act, 1953.
(2 ) Ft shall come into force from 1st October 1953.
2. In Schedule 1 to the Burma Stamp Act, fo r Article 21 the follow ing shall be substituted, namely :—
Description of Instrument. Proper stamp duty.
“ 21. CHEQUE as defined jy section 2 ,7) Nil.”
G.U.B.C.P.O.—No, 35, M,of J A.,9 12-53—2,000— Jl.
Price.—10 pyas]
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[ A c t N o . LX I1 o f 1953.]
It is hereby enacted as follows :—
1. ( l ) This Act may be called the Burma Medical ^Amendment) Act, 1953.
(2) It shall come into force on such, date as the President of the Union may by notification appoint.
2. In sub-section (2) o f section 3 o f the Burma Medical Act, hereinafter referred to as the said Act ” ,
(i) after the semi-colon ( ; ) at the end o f clause ( b) the word'* and ” shall be inserted; and
(ii) for clauses (<;)> (d) and (e) the follow ing clause shall be substituted , n rm ely:—
u (c) nine members to be elected by the registered practitioners from amongst themselves.”
a. For the last proviso to section 13 o f the said Act the following provisos shall be substituted3 namely :—
“ Provided further, that the President o f the Union may, in consultation with the Council, permit the registration cf any person employed by any foreign mission in the Union of Burma, if the Councilis satisfied that such person possesses a medical degree, diploma or certificate granted by any university, medical college or school or other institution not included in the Schedule ; and it shall be lawful for the President o f the Union to direct that the registration shall be valid only for so long as hs continues to be employed by such mission ;
P iov'ded further, that in the care of a person whose sole qualification for registration was granteci in any foreign country which does not recognize the medical degree* diplomas or certificates of the University oi Rangoon or the Government, he shall not be entitled to have his name entered in the register until he shall have passed the examination held by a special Board of examiners appointed by the Council in that behalf.”
4. In the Schedule to the said Act» clause 5 and clause 6 shall be renumbered as clause 4 a and clause 5 respectively.
T H E BURMA MEDICAL (AMENDMENT) ACT, 1953.
C.tLfe.e,R6 — fto. 4fl, M. o ' I.A,, 9-12 53—2,6o0—
Price,—10 pyas]
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THE CRIMINAL LAW (AMENDMENT) ACT, 1953.
[A c t No. L X V o f 1953.]
It is hereby enacted as follows : —
1. This Act may be cnIJed the Criminal Law (Amendment) Act, 1953.
2. After section 124a of the Penal Code the f ;llbwing shall be inserted as section 124b, namely
1 124b , W hcever—
(a) knowingly or wilfully advocates, abets, advises, Or teachesthe duty, necessity > desirability, or
Advocating over- p,-0pr{ ety 0f overthrowing or throw of the organs of ' . - , . _V •Ihe Dnion or of its desiroymg the organs o f the Unionconstituent units by or of its constituent units by force force. or violence or by £he assassination
of any officer of any such organ, or(b) knowingly or wilfully prints, publishes, edits, issues,
circulates, sells, distributes, or publicly displays any written or printed matter which advocates, aelvises, or teaches the duty, necessity, desirability or propriety of overthrowing or destroying any such organ by force or violence* or
(c) organizes or helps to organize any society, group, orassembly of persons who teach, advocate or encourage the overthrow or destruction o f any such organ by force or violence, or
(d) becomes a member of, or affiliates with any such society,group, or assembly of persons, knowing the purpose thereof, =
shall be punished with imprisonment of either description for a term which may extend to not less than three years ^nd not more thin ten years and shall also be liable to fine.
Explanation.— For the purposes of t’.iis section, the term 4 the organs of the Union or of its constituent units ’ means tlie organs of the Union or o f its constituent units established by the Constitution of the Union of Burma.”
Price,—10 pyap]
3. In the Second Schedule of the Code o f Criminal Procedure after the entres relating to section 324a the follow ing entries relating to section 124b shall be inserted :—
Section Offence
Whether Police may
arrest without warrant or not
Whether a warrant
or a summons
shall ordinarily issue in the first instance
Whether ba*!able or not
Whether camponn- dable cr
not
Punishment e,
.under the Pena! Code
By what Court triable
(1) (2) (3) 14] (5) (6> (71 <8)
124b Advocating overthrow of the organs of the Union or of its constituent units by force.
Shall not arrestwithoutwarrant.
Warrant Not bailable.
Not compound- able.
o
Imprison’ ment of either descrip-_ tion for 10 years and fine, the minimum being three years.
Court of Session.
G.TJ.B.C.P.O — No. 52, M, of I.A * 22-1-54— 2,000—11.
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[ A c t N o . L X IX o f 1953.}
It is hereby enacted as follows :—
1. This Act may be called the Savings Certificates --(Amendment) Act, 1953.
2. (1) In section 4 of the Savings Certificates Actj 1947, fo r the expression “ sections 4, 5, 6, 7, 8 and 9 the expression “ sections4, 4a , 5, 6, 7 and 8 >y shall be substituted.
(2 ) Ju the proviso to the said section 4, fo r the words “ three thousand rupees” the words 14 kyats five thousand” shall be substituted.
TH E SAVINGS CERTIFICATES (AMENDMENT) ACT, 1953.
P r ice ,—10 pyasjG.U.B.C.RO.—Ko. 55, M, of J.A., 21-1-54—2,000- I I .
[A c t No. L X X o f 1953.]
It is hereby enacted as follows :—
1. This Act may be called the Government Savings Ranks (Amendment) Act, 1953.
2. In section 3 of the Government Savings Banks Act, hereinafter referred to as u the said Act ’\ f o r the words “ the Director-General of Posts and Telegraphs ” the words “ the Director of Posts ” shall be substituted.
3. fn section 4 o f the said Act,—(i ) fo r the woids “ If a depositor dies n the words “ Subject
to the provisions of section 4a, if a depositor d ies " shall b* substituted ;
( i i ) in clause (a), fo r the words ft three thousand rupees thewords l< Kyats five thousand " shall be substituted ; and
(iii) in clause (6), fo r the words ct one hundred rupees ” thewords “ Kyats five hundred ” shall be substituted.
4. After section 4 of the said Act, the following shall be inserted as section 4a , namely
“ 4a. C1) For the purpose of this section “ dependant ” means the depositor’s—
(a) w ife or husband or child, or(b) where no wife or husband or child is alive, grand
child or(c) where no grand-child also is alivj, orcther or sister
or parent,(2) Notwithstanding any other law for the time being in force,
the depositor may nominate any dependant to receive the deposit in ca:e of the depositor's death ; and if the depositor dies the Secretary of the Government Savings Bank in which the deposit is, or any officer empowered under section 4 shall, subject to the rules made in this behalf by the President of the Union, pay the deposit to the dependant so nominated.”
5. Iii section 8 o f the said Act, fo r the words “ three thousand rupees M the words “ Kyats five thousand ” shall be substituted,
6 . Section 9 of the said Act shall be deleted.
THE GOVERNMENT SAVINGS BANKS (AMENDMENT;ACT, 1953.
Price,—10 pyas)G.U.B.C.P.G.- No. 56, M. of J.A., 21-1-54- 2,000—I!,
[Act No. L X X I of 1953.]
It is hereby enacted as follows.:—
1. T h is / c t may be cal’ ed the Post Office Cash Certificates (Amendment) Act, 1953.
2, L i section 3 o f the Post Office Cash Certificates Act—(i) fo r the expression “ sections 4 to 9 " the expression
“ sections 4, 4a , 5, 6 , 7 and 8 " shall be substituted ; and(ii) the words ' ‘ and as if for the words ‘ three thousand’ in
sections 4 and 8 of the said Act the words ‘ five thousand ’ were substituted ” shall be deleted.
THE POST OFFICE CASH CERTIFICATES (AMENDMENT*ACT, 1953.
P r ic e ,—10 p yas ]
G.U.B.CP.O.—No. S7, M. of J,A., 214-54—2,000—11.
Un-official translation ]
TH E TAR TFF. ACT, 1953,
(Aci* No. 72 o f 1953.)
An Act to consolidate the law relating to customs duties.
W h e r e a s it is expedient to consolidate the law relating to customs duties on goods imported into* or exported from, the Union o f Burma by sea and tc customs duties on goods imported into, or exported from, the Union of Burma, by land or inland waterway or £.;r, it is hereby enacced as Toliows :—
inland waterway or air.
(2) The President may, by notification, fix fo r the purpose o f levying the said customs duties, rates of tariff values of any- articles enumerated, either specifically or under general headings,, in the First and Second Schedules as chargeable with customs duty ad valorem And may alter any tariff va lu e 'fo r the time being in force.
(J) Different tariff values may be fixed for different classes or descriptions o f the same article.
duty on any article carried from one customs port or land customs station in the Union o f Burma to another such port or station.
3. (1) Notwithstanding anything contained in this Act, the ?re-
1.. (1) This Act may be called the Tariff Act, 1953.
Sl.ort(2) It extends to the whole of the Union
(J) It shall come into force on the 1stOctober 1953.
2. (2 ) There shall be levied and collected customs duty at the rates specified in the First and Second
rtes to be levied.0 Scheclu-3s’ on « oocls imported into or exported from the Union of Burma by sea or land or
(4) Nothing in this Act shall authorize the lgvy of customs
Power to alter rates of customs duty or exempt*
sident may, by notification, grant exemption or alter the rates of customs duty, if he deems it necessary in the interest of the Union of Burma,
Price,—25 pyas.]
( 2 )
(a ) to exempt any article or class o f articles produced ormanufactured in any country and imported into the
Union of Burma or any article or class of articles exported from tiie Union of Burma, from the whole or any ps.rt of the customs duty imposed by this Act* or
(b ) to alter the rates o f customs duty imposeci by this Act inrespect o f any article or class of articles produced or manufactured in any country and im ported' im o the Union or Burma or o f any article or class o f articles exported from the Union o f Burma.
(2) The President may make rules for determining :f any article is the produce or manufacture o f a particular country*
4. In the eve n t of any duty of customs on any article being imposed,increased, decreased or remitted after the making
In contracts amount 0f any ccmtract for th e, sale o f such articleof increased or de- w^hout stipulation as to the payment of duty creased duty to be r , , , , ,added or deducted, where duty was not chargeable at the time of
the making o f the contract, or for the sale o f such article duty-paid where duty was chargeable at that time,—
(а) if such imposition or increase so takes effect thatthe duty or increased duty, as the case may be, or any part thereof, is paid, the seller may add so much to the contract price as w ill be equivalent to the amount paid in respect of such duty or increase o f duty, and he shall be entitled t:> be paid and to sue fur and recover such addition, and
(б) if such decrease or remission so * takes effect thatthe decreased duty only or no duty, as the case may be* is paid, the purchaser may deduct so much from the contract price as will be equivalent to the decrease of duty or remitted duty, and he shall not be liable to pay, or be sued for or in respect of > such deduction.
5. (l ) Th e Acts mentioned in the Third Schedule are hereby Repeals repealed to the extent specified therein.
(2) All notifications pub’ ished and all rules and orders made, or deemed to have been made, under any of those Acts and in force immediately before the commercement of this Act shall, so far as they ere not inconsistent with this Act, be deemed te have£>een respectively published and made under this Act, and all references made, or deemed to be made, to the Burma Tariff Act (Act N o. X X X I I o f 1934) in Acts or Regulations passed before the commencement o f this A ct ■shall be deemed to be made to this Act.
( 3 >
T H E F IR S T S C H E D U L E
(Import Tariff)
[Stfcj Section 2 ( i ) . ]
ItemNo. Name of article. Kate of duty.
Section' I.— FOOD.
1 Meat, salted* dry ... ... .......... 15 per cent ad valorem*
2 Meat and preparations thereof, not elsewhere specified.
30 per cent ad valorem.
3 Milk, condensed ; ghee a-id margarine 25 per ct.it ad valorem .
4 Milk cream 35 per cent ad valorem.
5 (a) Milk, preserv:d, not elsewhere specified ; buttev.
35 per cent ad valorem.
(fc) Cheese ... 30 per cent ad valorem.
t Milk foods for infants wholly or mainly milk ... 15 per cent ad valorem.
7 Fishk dried or salted 25 pyas per viss.
8 Fish and fish products in airtight containers ... 35 per cpnt ad «<alorem.
9 Prawns, dried - ... 50 pyas per viss.
10 Isinglass ... ... 25 per cent ad valorem.
i i Fish and fish products, not elsewhere specified — Crustaced and molluscs and preparations thereof.
35 per cent ad valorem.
12 Cocoanuts ... K 5 per hundred.
’ 3 Fruits, fresh, not elsewhere specified, and fresh edible nuts, excluding cocoamits and other nuts chiefly used [or the extraction of oil.
35 per cent ad valorem.
14 Fruits, dried, sa’ted or preserved ... 30 per rent ad valorem.
IS Onions, frtsh ... .................... 5 per cent ad valorem.
16 Garlic, fresh 10 per cent ad valorem,
17 Vegetables, roots and tubers, fresh, dried, salted or preserved, no! elsewhere specified, including potatoes.
35 p jr cent ad valorem.
18 Vcrmicelli ... ... ... ... 40 per ceil} ad valortm .
19 «>ago and tapioca but excluding flour 15 per cent ad valcrem.
20 Flour 30 per cent ad valcrem.
21
22i
Sugar, excluding confectionery
Molasses
Excise duty + K " 7'25 ■ pyas per cwt.15 per cent ad valorem.
( 4 )
ItemNo. Name of article. liate of duty.
Se c t io n I.—FOOD— concld.
23 Hops ... ... 5 per rent ad valorem.
24 Saccharine . ... ... 25 per cent ad valorem.
25 Confectionery including sugar candy 60 per cent ad valorem.
26 Coffee seeds, raw K 160 per 100 viss.
27 Coffee seeds, roasted ... ... 25 per cent ad valorem.
28 Coffee powder, lea, cocoa and chocolate other than' confectionery.
20 per cent ad valorem,
29 Chillies 15 per cent ad valorem.
30 Spices, not elsewhere specified } 20 per cent cid valorem.
31 Provisions—•
{« ) Biscuits and cakes ... 40 per cent ad valorem.
(fc) All sort?* not elsewhere specified 35 per cent ad valorem.
32 Oil rakes.
S e c t io n II,— BEVERAGES AND TOBACCO.
20 per cent ad valorem.
33 Non-alcoholic beverages, including mineral waters.
30 per cent ad valorem.
343
Ale, beev, porter, cider and other fermented liquors.
150 per cent ad valorem.9
35 Champagne and other sparkling wines, not containing more than 42 per cent of proof spirit.
200 per cent ad vaJorsiu.
36 Wines, other sorts, not containing more than 42 pericent of proof spirit.
100 per cent ad valorem.
37 Rum ... 20C per cent cd valorem.
38
39
Whisky, brandy, gin, bitters, liqueurs, mixtures and other preparations containing spirit, not elsewherr specified,
Tobacco, unmanufactured ; betel leaves, biri leaves and befel-nut leaves.
K 120 per imperial gallon of the strength of London proof or 300 per cent ad valorem whichever is higher.
50 per cent ad valorem.O
40 Betel-nuts 55 per cent ctd valorem.„ Q O
41 Cigars, cheroots and birisnJ-125 per cent ad valorem.
42 Cigarettes ... ...» ... 200 per cent ad valorem.
43 Tobacco, manufactured, not elsewhere specified 125 pej centad valorem.
( 5 )
IteinNo. Name of article.
1
Rate of duty.
S e c t io n I I I ,— F A TTY SUBSTANCES, OILS, W A X , GREASE AND FATS.
44 Groundnut and sesanuun ... . ... 10 per cerit ad valorem.
45 Non-essential oilseeds, not elsewhere specified, including copra or cocoani.it kernel.
10 per cent ad v ilcrat..
46 Essential oilseeds ... . „ 23 per cent ad vaLrem ,
47 Groundnut and sesamum oil 15 per cent ad valorem.
4S Fish oils, animal oils and vegetable non- essential oils, not elsewhere specified.
15 percent ad valorem.
49. Essential oils of Briljsh Pharmaceutical Standard.
10 per cent ad valorem ,
50 Essential oils, not elsewhere specified ... 30 per cent ad valorem.
51 Stearine, wax, grease and animal fat, not elsewhere specified.
15 per cent ad valorem.
52 Kerosene ; also mineral oil other than kerosene and motor spirit which has its flashing point below 100' of Fahrenheit’s thermometer by Abel’s close test.
25 pyas per imperial gallon.
53 Motor spirit, including aviation spirit 94 pyas per imperial gallon.
54 Mineral oil, not included in item No. 52 or item No. 53, winch is suitable for use as an illurninant in wick lamps.
25 pyas per imperial gallon
55 Mineral oils, not elsewhere specified 25 per ct^it ad vtdorem.
56 Oils and preparations thereof, not elsewhere specified, for use in machinery, engines, vehicles and vessels or for use in any process of manufacture other than as raw material, excluding any mineral oil which has its flashing point below 200" of Fahrenheit’s thermometer by Abel's close test.
SECTION’ IV .— CHEMICALS AND A LL IE D PRODUCTS.
10 per cent ad valorem.
57 Drugs and medicines containing spirit K 26 per imperial gallonof the strength of London prod' or 150 per cent aii valorem, whichever is higher.
53 (fi) Chemicals, drugs and medicines, not 15 per cent ad valorem.elsewhere specified.
{ b) Camphor 25 percent ad valorem.
59 Denatured spirit ... 40 pe? cent ad valorem.
60 Dyeing and tanning materials and dyes, not elsewhere specified.
10 per cent ad valorev*.
61 Dyes deilved from ^oal-tar and coal-tar 5 per cent ad valorem.derivatives used in any dyeing process.
O62 Paints, colonrs and painter’s materials, barytes,
turpentine, turpertine substitute, varnishes and polishes.
30 per cent ad valorem.
{ 6 )
ItemNo. Name of r rticle; Rate of duty.
S e c t io n V.— PERFUMERY, T O IL E T REQ UISITES AND RELATED PRODUCTS.
63 Perfumed spirits and toiiet requisi*es, containing spirit.
100 per cent at{.valorem.
64 Perfumery, not elsewhere specified 75 per cent ail valorem.
65 Toile i requisites* not elsewhere specified ... 50 per cent ad valorem.
66 Bangles, beads and brooches, not containing any precious metals or precious stones ; imitation pearls.
bO per cent ad valorem.
67 Toilet paper, toothpaste, tooth powder, solid dentifrice, tooth picks, shaving sticks and cream, sanitary towels and pads and tooth wash.
30 per cent ad valorem.
68 Buttons, safety pins, fasteners including links and studs, hairclips, hairgrips, hairpins, hair curlers and combs, not containing precious inelals or stones.
25 per cent ad valorem.
69 Household and laundry soap 25 percent ad valorem.
70 (a) Tvilet soaps, not elsewhere specified 35 per c en ta l valorem.
{ b) Carbolic soap 25 per cent ad valorem.
71 Soap and cleansing preparations, not elsewhere specified.
S e c t io n V I.— RUBBER, HIDES, SKINS* 3 LE A TH E R , WOOD AND CORK.
30 per cent ad valorem.
72 Tyres and tubes of. natural or synthetic rubber, not elsewhere specified, including accessories thereof.
25 per cent ad valorem.
73 Manufactures of rubber and its substitutes, not elsewhere specified.
30 per cent ad valorem.
74 Hides and skins, tanned or dressed ; unwrought leather.
20 per cent ad valorem.
75 Leather cloth including a.tificial leather and manufactures thereof, not elsewhere specified, and otiier manufactures of leather, not elsewhere specified.
30 per cent ad valorem „
76 Canes and rattans ; manufactures of canes and rattans, not elsewhere specified.
25 per cent ad valorem .
77 {d) Wood and timber, all sorts, 30 ^er c^nt ad valorem .
(b) Manufactures of w oH , not elsewhere specified.
40 per cent ad valorem.
78 Cork manufactures, not elsewhere specified ... 30 per cent ad valorem.
( 7 )
ItemNo.
Name of article.
1
jRate.of duty.'
S e c t io n V I I —PAPER AND STATIO NERY.
79 Nswspapers, old ... ... 30 percent a l valorem.
80 Stamps, used and unused ... . 25 per cent ad valoretr.
SI School slates and slate pencils 10 per cent advalorem.
82 (a) Stationery; paper or paper substitutes and articles made thereof i not elsewhere specified, including pasteboard, millboard, cardboard and strawboard.
20 per cent valorem.
‘b) Newsprint, all sorts 10 per cent ad valorem.
Section V III .— TE X T ILE ?.
83 Coir fibre 5 per cent ad valorem.
84 Cotton thread 10 per cent ad valorem.
y5 Cordage, rope, twine and tape, all sorts, coiryarn.
10 per cent ad valorem.
86 Wooll-sn yarn and knitting wool ..♦ 20 per cent ad valorem.
87 Textile - materials, tne following :—
88
Raw flax, hemp, jute and all other unmanufactured textile materials, not elsewhere specified.
(rtj Twist, yarn and thread, all sorts, not elsewhere specifieci, including raw silk or tilk yarn, waste, noils and silk cocoons.
5 per cent ad valorem,
25 per cent ad valorem.
<&) Cotton twist and yarn 5 per cent ad valorem.
89 Fabrics, containing more than 75 per cent of cotton.
25 per cent aa valorem.
90 Woollen fabrics and other manufactures of wool containing more than 75 per cent of wool.
40 per cent ad valorc'it.
9i (a) Fabrics, containing more than 75 per cent of silk.
90 per cent ad valorem.
(b) Fabrics, containing more than 75 pu* cent synthetic and/or artificial yarn.
60 per cent ad valorem.
92 Fabrics, not elsewhere specified, containing two or more different materials.
60 p^r cent ad valorem.
93 Fabrics, containing gold or silver thread 60 per cert ad valorem.
94 Manufactured articles containing more than 75 per cent cotton, not elsewhere specified.
30 per cent ad valorem.
95 Manufactured articles, containing more than 75 per cent of sil'-. or synthetic and artificial yarn, not elsewhere specified.
75 per cent ad valorem.
<. 8 )
ItemNo. Name of article. Rate of duty.
S e c t io n V III .— 'TEXTILES— concld.
96 Blankets and rugs other tlian floor rugs 25 ,per cent ad valorem.
97 Mosquitc netting, containing more than 75 per cent of cotton.
10 per cent ad valo.etn.
93 Fishing net3 ... 10 per cent ad valorem.
99 Hemp or coir manufactures, not elsewhere specified. ' ,
20 per cent rd valorem.
100 Oil cloth and floor qlotb ■ 30 per cent ad valorem.
101 Cotton nosiery ancf cotton knitted apparel or apparel nade o(.t of cotton knitted fabrics.
30 per cent ad valorem.
102 Special textile articles, namely, silver thread and wire (including, so-called gold thread and wire mainly made of silver), imitation gold and silver thread and wire, lametta and metallic spangles!and articles of liks nature.
.,50 per cent ad valorem.
103 Apparel, not elsewhere specified—
(a) Containing more than 75 per cent cotton 40 per cent ad valorem.
(fe, Cc:itaining more than 75 per cent of wool 50 per cent ad valorem.
{c) Other sorts " 70 per cent ad valorem.
104 {« ) Textile manufactures, not elsewhere specified.
60 per cent ad valorem.
(6) Jute man .ifactunes, namely, sacking (clotfi and bags), hessians and jute canvas,
T 125 per cent ad valorem.* o
(c) Second-hand or used gunny bags or cloth madj of jute.
[ 10 per cent ad valorem.
SECTto\- IX .— M INERALS AND M IN E R AL PRODUCTS.
105 Salt ... ’ ... ' ... 25 per. cent ad valorem.
106 Pitch, tar and asphalt .... ■- -■*; 10 per cent ad valorem.
107 (a) Cement ... ... ... 10 per cent ad valorem.
(b, Chalk, fire bricks and clay 5 per cent ad valorem.
10b China ctay and ball clay 5 per cenHad- valorem.
109 Asbestos manufactures, not elsewhere specified 1,5 ;?er cont ad valorem.
110 Tiles, all scrtc 10 per cent Oil valorem.
111 Plumbago and f'rpphite 25 per cent ad valorem.
( 9 )
ItemNo. Name of article. Ratn of duty. 1
S ectjoN IX .— MINERALS AND M INERAL PRODUCTS— coucld.
112 Marble and stonp, not elsewhere specified ; glass sheets-
25 per cent ad valorem.
113 Earthenware, china and porceiain, all sorts, not elsewhere specified.
25 per cent ad valorem.
114 Glars globes and chimneys for lamps and lanterns.
20 per cent ad Valorem.
115 Glassware, not elsewhere specified ; articles made of stone or marh'e.
Se c t io n X.— PRECIOUS METALS AND PRECIOUS STONES, PEAKLS AND
ARTICLES MADE OF THESE MATERIALS.
25 per cent ad valorem.
116 Silver coin, not elsewhere specified; silver bullion and silver sheets and plates which have undergone no process of manufacture subsequent to rolling.
20 pyas per ounce.
117 Gold or gold-plated oen mbs 50 per cent ad valorem.
IIS Articles, other than surgical instruments, plated with gold or silver.
60 per cent ad valorem.
119 Gold and silver, plate, leaf and manufactures, all sorts, not elsewhere specified, gold bullion and gold sheets and plates which have undergone no process of manufacture subsequent to rolling.
100 per cent ad v lorein.
120 Jewellery and jewels, precious stones, unset and imported cut, and pearls, unset.
SECTION XI —MANUFACTURES OF METALS.
150 per pent cd valorem.
121 Steel, tin plates and tinned sheets, including tin taggers, and cuttings of such plates, sheets or taggers.
5 per cent ad valorem.
122 Iron or steel railway and tramway track materials.
10 per cent ad valorem.
123 Iron or steel building and engineering materials, including iron or steel wire, wire rope, wire netting and wire nails.
5 per cent ad valorem.
124 Iron or sLei anchors and cables 15 per cent ad vahrem.
125 Fish hooks ... 15 per cent ad valorem.
126
>
Buckets of tinned or galvanized iron and pruning knives.
20 per cent ad valorem.
( 10 )
ItemNo. Name of article. Rate of duty.
Se c t iO " XI — m a n u f a c t u r e s OFMET A L S — conchi.
12 j Enamelled ironware 15 per cert ad valorem.
128 Hardware of metal, namely, domestic utensils, band-toois, locks, pad-locks, bolts, keys and fittings for articles such as windows, doors, furnuure, vehicles, trunks, .saddlery.
25 per cent ad valorem.
)29 Cutlery, alt sorts, not elsewhere specified; chop-sticks.
25 per cent ad valorem.
130 (a) Iron or steel bars and rods ; pig iron ; nast iron plates ; iron or steel blooms; billets and slabs ; iron or Steel bolts and nuts, all sorts ; iron or steel rivets, iron or steel piates and sheets.
5 per centarf valorem.
(b) AH sorts of metals and manufactures thereof, not elsewhere specified.
25 per cent ad valorem.
Se c t io n X II .— MACH IN E R Y, 1N STR U M E N TS, APPARATU S AND APPLIANC ES.
131 Machinery, not ^elsewhere specified, namely—
la) Prime-movers, engines, generators, machines, boilers, and control and transmission gear ;
10 per cent ad valorem.
(f>) Implements, apparatus and appliances,J which are designed to be employed directly in the performance of any process or series of processes necessary ior the manufacture, production or extraction of any commodity ; and
H
(c) Parts and accessories of (a) and (6).
132 Printing materials, not elsewhere specified, including parts and accessories thereof.
10 per c e n ta l valorem.
133 Typewriters and recording, copying and calculating machines, including parts and accessories thereof.
20 per cent ad valorem.
. J34 Passenger lifts, including parts and accessories thereof.
25 per cent ad valorem.
135 Flashlights and parts and accessories thereof, including flashlight batteries.
20 per cent ad valorem.
1 j6 Electric lighting bulbs ... 30 per cent ad valorem.
137 Telegraphic and telephonic instruments, apparatus and appliances, including parts and accessories thereof.
15 per cent ad valorem.
■5
( 11 )
ItemNo. Name of article.
t»
Rate of duty. ®
Se c t io n XII.— M ACHINERY, INSTRUM ENTS APPARATUS AND APPLIANCES— conclrt.
138 Electric condensers and carbons 20 per cent ad valorem*
139 The following electrical instruments, apparatus and appliances* namely, keille, boiling rings «nd rods, cookers, toasters, heaters, irons, lighters, hair driers, shavers, brushes, hair outers, automatic door switches and bell apparaius, fans, washing machines, domestic reirigerators, including parts and accessories thereof.
30 per ce’.it ad valorem.
140 Microphones, amplifiers and loudspeakers, including parts and accessories thereof.
30 per cent ad valorem,'
141 Radio receiving *ets and non-industrial television sets, including parts and accessories thereof.
40 per cent ad valorem.
142 Wireless instruments and apparatus, net elsewhere specified, including parts and accessories thereof.
40 per cent ad valorem.
143 Musical instruments including gramophones and radiograms, and parts and accessories thereof.
40 per cent ad valorem.
- O
144 Binoculars ... 50 per cent ad valorem♦
J45 Optical instruments, apparatus and appliances, not elsewhere specified, including parts and accessories thereof.
20 per cent ad valorem.
146 Photographic instruments, apparatus and appliances, including parts and accessories thereof.
40 per ccnt ad valorem.
<J
147 Scientific, medical, surg'Cal, and educational instruments, apparatus and appliances, not elsewhere specified, including parts and accessories thereof.
10 per cent ad valorem.
148 Instruments, apparatus and appliances for measuring weight, capacity and distance.
20 per cept ad valorem.
149 Instruments, apparatus and appliances, not elsewhere specified.
S e c t io n X I I I .—TRANSPORT EQUIPM ENT.
60 per cent ad valorem .
150 J*ower-driven road rollers, including parts and accessaries thereof; ambulances and fire engines.
10 per cenl ad valorem.
151 Aircraft and parts and accessories thereof, including rubber tyres and tubes used exclusively for aircraft.
2$ per cent ad valorem,
( 1 2 )
ItemNo. Name of article. Rate of duty.
S e c t io n X III.—TRANSPO RT ■'SQUI PM E N T — condd.
152 Railway nip'erials, namely, locomotives, carriages, wagons, scooters, trolleys, trucks and other similar rolling stock, including pa.ts and accessories thereof : tramcars, including parts and accessories thereof.
10 p^r c^nt ad valorem.
153 Ships and other vessels, including steamers, launches, boats and barges, and parts and accessories thereof.
lo per cent ad valorem.
154 Omnibuses, motor vans, lorries, and other conveyances for the transport of good®,
25 per cent ad valorem.
155 {« ) Carriages, carts and conveyances, not elsewhere specified, and cycles, including parts and accessories tliereof.
20 per cent ad valorem,
0
{ b) Motor cycles and motor scooters and parts and accessories thereof.
40 per cent ad valorem.
156 Motor-cars, station-wagons and tasi-cabs 50 per cent ad valorem.
157 Parts and accessories of motor vehicles, not elsewhere specified, excluding tyres and tubes.
Se c t io n XI v !—GENERAL HOUSEHOLD ARTICLES.
30 per ccnt ad valorem .
Y
158 Brushes, bmoms, bath bricks, mops and feather^ dusters.
20 per cent ad valorem.■s
159 Mats and mattings ...• o20 peir*cent ad valorem.
160 Domestic utensils, not elsewhere specified, not being earthenware,chinaware, porcelainvvare* ironware, enamelled ironware, aluminium ware, brassware, copperware or glassware.
25 per cent ad valorem.
161 Suitcases, trunks, holdalls, grips5 handbags, attache cases and brief cases.
40 per cent ad valorem.
162 Furniture and cabinetware 40 per cent ad valorem.
163 Clocks, watches and parts and acccessories thersof—
(rt) Clocks and watches—
(i) Valued at K 100 c,i.f. or less 40 per cent ad valorem.,
(ii) Valued at more than Ii ^00 c,i.f. 60,prir cetit ad valorem.
(b) Parts and accessories 40 percent ad valorem.
164 Smokers' requisites, excluding tobacc 3 and matches.
75 p<sr cent ad valorem ,
.1. .......... • •- - • ’ 1 ’ •
( 13 )
ItemNo. Name of article. Rate of duty. .
S e c t io n X V .— HATS, UM BRELLAS AND FOOTW EAR.
105 Hats, cai>s, bonnets and halters’ ware, not elsewhere specified.
50 per cent ad valorem.
10v Umbrellas, parasols and sunshades 50 per cent ad valorem.
107 Fittings for umbrellas, parasols and sunshades 15 per cent ad valorem.
168 Boots, shoes and all sorts of footwear 30 per cem ad valorem.
169 Parts and accessories for boots, shoes and footwear. ‘
S e c t io n XVI.—ARMS AND EXPLOSIVES.
IS percent ad valorem.
3 70 Explosives, namely, blasting gunpowder, blasting gelatine, blasting dynamite, blasting roburite, blasting tonite and all sorts, inch.d- ing detonators and blasting fuse.
25 per cent ad valorem.
171 Gunpowder for ammunition and cartridges ... 60 per cent ad \alorem.
172 Fireworks, especially prepared as danger or distress lights for the use of ships, aircraft and railway trains.
25 per cent ad valorem
173 Fiieworks, not elsewhere specified 60 per cent ad valorem.
174 Arms and ammunition within the meaning of the Arms Act and parts and accessories thereof.
60 percent ad valorem.
175 Matches, undipped splints and veneers
Section XVII.— -WORKS OF ART.
50 percent ad valorem.
176 Art, the following works of—(<») Sculpture, and pictures intended to be
put up for public benefit in a public place, and
(6) Memorial"' of a public character intended to be put up in public places, including the materials used, or to be used in their construction, whether worked or not.
5 per cent ad valorem.
177 Sculpture* stained glass and other works of art, not elsewhere specified.
25 per cent ad valorem.
173 Prints, engravings and pictures, including photographs and picture postcards.
35 per cent ad valorem.
1/3 Cinematograph films, not exposed 10 per cent ad valorem.
ISO Kxposedicinemc-iograph films ... 15 pyas per foot.
13! Ivory, unmanufactured ... ,,, 10 per cent ad valorem.
182 Ivory, manufactures, not elst where specified ... 60 per cent ad valorem.
( 14 )
ItemNo. Name of arficlt4 Rate of ditty.
SECTioti X V III.— TO YS AND GAMES REQUISITES.
183
lo4
Essential sports goods used exclusively for sports purposes and notified as such by the President.
Games and games requisites all sorts, not e!3e\vLere specified.
10 per cent ad valorem.
50 per cent ad valorem.
185 (a) Toys ... ... 50 per c#*nt ad valorem.
186
(6) Educational toys notified as such by the President.
Playing cards and gambling paraphernalia
Section X IX .— M ISCELLANEOUS COMMODITIES.
= per cent at. valorem.
300 per rent ad valorem.
137 Abrasives for metals ... ... --10 per cent rid valorem.
138 Cowries and shells ; plastic and moulding powder, granules, flakes and sheets.
10 per cent ad valorem.
189 Synthetic stones—(a) Uncut ... ... 15 per cent ad valorem.
{6) Cut ... 40 per cent ad valorem.
190 Seeds, all sorts, not elsewhere specified 10 per cent ad valorem.
191
192
Glue, gum, resins and lac, all sorts, not elsewhere specified.
Building and engineering materials, all sorts, not of iron, steel or wood, not elsewhere specified ,
10 per cent ad valorem.
20 per cent ad valorem.
193 All other articles, not elsewhere specified 30 per cent ad valorem.
TH E SECOND SCHEDULE
E x p o r t T a r if f
[See Section 2 (J).]
ItemNo.
Name of article. Rate of duty.
1 fat) Rice, hnsked or unhusked, including rice- flour, but excluding rice bran and rice-dust.
[A) Rice bran and rice-dust
K 10 per ton of 2,240 lbs.
K 5 per ton of 2,240 lbs.
2 Oil cakes ... ' ... 5 per cent ad valorem.
3 Cereals and pulses other thaa.rice and rice products.
5.,per cent ad valorem.
4 Bamboo ... ... ... ... 10 per cent ad valorem.
5 Raw hides and shins 5 per cent ad valorem. 0 *
( 15 )THE T H IR D SCHEDULE
A cts R e p e a le d
[ See Section 5 ( l ) . ]
Year.m
No.(2}
Title.(3)
Extent of repeai.<41
19?4 XXX. 1 The Burma Tariff Act ... ... The whole.
193S IX The Bu.-ira Tariff (Amendment} Act
1939 V II The Burma Tariff (Amendment) Act
1941 IV The Finance A c t ... Section 6.
1945 X X The Finance Act, 1945 Section 14,
1946 X X X V II The Burma Tariff (Amendment) Act, 1946 The whole.
1946 X LV I The Burma (Tariff Second Amendment) Act, 1946.
>9
1947 X X V II The 3urma Trriff (Amendment) Act, 1947 if
1947 L IX The Finance Act. 1947 Section 6.
1948 X V II The Tariff and Land Customs (Amendment) Act, 194S.
In the title the words ‘ T A R IF F AND * and in the preamble, the words " t!.e Union of
0Burma Tariff Act and ,f and section 1.
1948 XXXV I The Burma Tariff (Amendment) Act, 1948 The whole.
1949 X X X V III The Burma Tariff (Amendment) Act, 1949 *
1950 X X X III The Burma Tariff (Amendment) Act, 1950 ft*
1953 I I I The Burma Tariff (Amendment) Act, 1953
G U.B.C.P,0—N ">. 151, Min, of F* & R ,t 11-5*54—2,720—II.
[ A c t No* L X X III of 1953.’
It is hereby enacted as follows1. This Act may be called the Burma Exche (Amendment) Aclj
1953. .
2. In section 2, clause (D, sub-clause (iv) of the'Burma ExciseAct—
\n) after the expression “ any other intoxicating or narcotic substance ” the expression “ or any fermenting ngent ” shall be inserted ; and
after the expression “ such substance *' the expression “ or agent ” shall be inserted.
T H E BURMA EXCISE (AMENDMENT) ACT, 1953.
G.U B C.P.O.—No. 58, M. < f J.A.. 9-12-53-2,000—Ii.
Price ,— 10 p vas ]
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It is hereby enacted as follow* :—j. (1) This \ct may be called the Burma Income-tax
(Amendment) Act, 1953.(2) It shall come into *orce on the 1st October 1953.
2. For section I of the Burma Income-tax Act (hereinafter referred to as “ the A c t ” ) the following shall be substituted, namely :—
u 1. This Act extends ;o the wliole of the U^ion of Burma ;provided that no provision o f this Act, which
Extent and application. ^ not applicab|e on the let October 19S3 to
any State forming a constituent unii of the Union of Burma shall apply thereto, unless the President o f_ the Union by notification so directs. ”
3. In section 2 of the Act,—
(а ) in clause (6 ) the words “ carrying on business in the Unionof Burma ” shall be deleted;
( б) in clause (6A) for the words **a companyf> the words “ acompany, a local authority or a registered ^rm ” shell be substitute J \ ;
(c) at the end of clause (6A A ) the words “ provided that the expression partner' includes any person who being a minor has been admitted to the benefits of partnership ; " shall be inserted ; and
id) after clause (6AA), the following shall be inserted as clauses (6B) and (.60), namely :—
li (6E) ‘ dividend 1 includes—
{a) any distribution by a company of accumulated profits, whether capitalised or not, ii such distribution entails the release by the company to its shareholders of all or any part of the assets of the company ;
(b) anv distribution by a company of debentures ordebenture-stock, to the extent to which the company possesses accumulated profits, whether capitalised or n o t;
(c) any distribution made to the shareholders of a companyout of accumulated profits of the company on the liquidation of the company : 0
Provided that only the accumulated profits so distributed which arose during the four previous years cf the company precedtr.g the date of liquidation shall be so included ; and
(d) any distribution by a cotnpany on the reduction of itscapital to ihe extent to which the company possesses accumulate 3 profits which aruse after the end of the previous j'ear ending next before the 1 st day of
Price,~50 pyas]
TH E BURMA INCOME-TAX (AM ENDM ENT) ACT, 1953.
[A c t N o . LXXVII o f 1955.]
( 2 ).
October 1949, whether such accumulated profits have b:-er .capicalisecl or not :
Provided that ‘ dividend 5 does not include a distribution in respect o f any share issued for, full cash consideration \vhich is not entitled in the evenc of liquidation to participate in the surplus J assets, when such distribution is made in accordance with sub-clause(e) or {d) ;
(6C). ‘ Deputy Commission?r’ means a perscn appointed to be a Deputy Commissioner o f income-tax under section j ; **.
4* In section 4 of the Act,—(a ) for sub-section (i)> the follow ing shall be substituted,
namely :—“ Subject to the provisions o f this Act, the total income
Application of the *ct. ? f a,,y P r io n s year of:any person includes all income, profits a.id gams from whatever source
derived which— -(a) are received or are deemed to be received in the
Union of Burm -i in such year by or on behalf o f such person, or
(b) if such person is resident in the Union of Burmaduring such year—
(i) accrue or arise or are deemed to accrue or arise tohim in the Union of Burma during such year, or
(ii) accrue or arise to him without the U.iion o f Burmaduring such year, or
(iii) having accrued or arisen to him without the Unionof Burma before the beginning o f such year and after the 1st day o f October 1949 areDbroughi into or received in the Unionrof Bui*m3 by him during such yA-ar, or
(c) if such person is not resident ir the Union o f Burmaduring such year, accrue or arise or are deemed to accrue or arise to him in the Union of Burma duiing such year :
Provided that there shall not be included in any assessment for the year ending on the 30th day of September 1954 both the amount o f income, profits and gains, referred to in sub-clause (ii) of clause <£>) and the amount of the income, profits and gains referred to in sub-clause (iii) o f clause (b) but only the greiter o f the two amounts :
Provided further lhnt if in any year the amount of income accruing or arising without the Union of Burma, exceeds the amount brought into the Union o f Burma in that year, th'-re shall not be included in the assessment of the income of that year so much o f such excess as does not exceed kyats four thousand five hundred.
Explanation 1.— Income, promts and gains accruing or arising without the Union of Burma shall .iot be deemed to be
( 3 )
received in or t>rougn.'‘ into the Unior* of Burm.a wiihin the meaning of this sufc section by reason only o f the fact that they are taken into account in a balance she*1* prepared in the Union o f Burma.
E x p ira tio n 2.— Income which would be chargeable under the head ‘ Salaries' if payable in the Union of Burma sh?ll be deemed to accrue or arisen in »the Union of Burma wherever paid if it is earnerl in the Union of Purina.
Explanation 3.— A dividend paid without the Union of Burma by a company shall be deemed to be income accruing or arising in tne Union of Burma to tl.e extent to vvhich it has been paid out o f the profits subjected to income-tax in the Union of Burma.” ;.5
(b) for sub-section (2) the follow ing shall be substituted, namely
“ (2> For the purposes of sub-section 11), where a husband is not a resident in the Union of Purina remittances received by his wife resident in the Union of Burma out o f any part of l.ia income which is not included in his total income shall be deemed to be income accruing in the Union of Burma to the wife. ” ; and
fc) in clause (i) of sub-section 3) after the words “ religious or charitable purposes " the words “ within jh e Union of Burma ” shall be inserted.
5. After section 4 of the Act the following shall be inserted as section 4A, namely :—
u 4A. For the purposes of this Act—
la) any individual is rebident in the Union of Burma in any
Residence. ^ i f he-
(i) is in the Union of Burma in that year fo" a period amounting in a!! to one hundred and eighty-two days or more ; or
(ii' maintains or has maintained for him a dwelling place •n the Union of Burma for a period or periods amounting in all to one hundred and eighty-two days or more in that year and is in ’the Union of Burma for any time ip that year ; or
(iii) having within the four years preceding that year been in the Union of Burma for a period or periods amounting in alt to three hundred and sixty-five days or more, is in the Union of Burma for any time in that year otherwise than on ar. occasional or casual visit ; or . V
(i. ) is in the Union of Butma for any time in that year and the Income-tax Officer is satisfied that such :ndivi- dual having arrived in the Union o f Burma during that year is likely to remain in the Unfon of Burma for not less than three years Jrom the date of his a rriva l;
I 4 )
(b) Hindu undivided family,, a ..firm'or other association o f persons rs ~ 'sident in.the Union of Burma unless the control and management o f the affairs if* situated■ wholly without the Union of Burma ; and
tc) a c lmpany is resident in the Union of Burma in any year if it is controlled in the U n io n 'o f Burma or if it maintains in that year a place of business in the Union o f Burnia and any part o f the activities of that company whether administrative or otherwise is conducted in the Union of Burma but a company si all not be treated as so resident by reason oniy of the fact thi.t it has a registered office in the Union of Burrra at %vhich is transacted sucii administrative business only >as is necessary to comply with the j equirements o f the Burma Compar ies Act. ”
6 . hi sertion 5 of the Ac*,—(a) in sub-section { 1) ,—
(i) after clause (b ) the following shall be inserted as clause(c) , namely:—
“ (c) Deputy Cotnmiscioner o f Incom e-tax," and(ii) the present clauses (c) and (r/) shall be renumbered as
clauses (d) and (e) respectively ;
lb) after sub-section (4) the follow ing shall be inserted as subsection (5), namely :—
“ (5) The President of the Union may appoint a Deputy Commissioner of Income-tax for any area specified in the order of appointment. He shall perform his functions in respect of such persons or classes o f persons and of such incomes or classes o f incomes and in respect of such areas> and such other "functions as the President of the Union may direct- ” ; and
(c) in sub-section (6, fo r the words Li Assistants Commissioners o f Income-tax M the words “ The Deputy Commissioner o f Income-tax appointed under sub-section (5) and the Assistant Commissioners of Income-tax ” shall be substituted.
7. After Chapter I I of the Act the following i;hall be inserted as Chapter II-A , namely :—
“ C H A P T E R II-A .
A p p e l l a t e T r i b u n a l .
5A. (J) The President of the Union shall appoint one or more Appellate Tribunals each consisting of the following three wholetime members to exercise the functions conferred o n , the Appellate • Tribunal by this A c t :—
(a) A Judicial member shall be a personr who has for at least . five years held a judicial post in Ihe Union of
ju icm mem er. Burma not inferior io that o f a district Judge or has practised as an advocate o f the High Court for not less than ten yerrs ;
( 5 )
(6) An Accountant member shall he a person who has- for aAccountant member. . £?ri?d o£ " ot less than five years practised as a
Registered Accountant, enrollec on the Regtster of Accountants maintained une'er5 the ‘ Burma Auditors Certificate Rules and
(c) A Revenue member shall be an officer with experience in revenue matters, who luii for at legist three years
1 11C I i , —J C 1 I | 4 * J ■ I ^ * # j a J* ■held any. oost in Government service not inferior
in ank to that o f a Deputy Commissioner of a District :
Provider1 the President of the Union may appoint as an Accountant nem ber of the Tribunal any person not possessing the qualifications required by this sub-section if the President of the Union is satisiied that he has qualifications and has had adequate experience of a character which render him suitable for appointment to the Tribunal:
Provided further tint the Tribunal shall not be deemed to be invalidly constituted merely by reason o f death or temporary absence d "e to retirement or removal o f any member.
(2) The President of til-5 Union may appoint any one o f the three aforesaid members to be the Chairman o f the Appellate Tribunal.
(3) In the event of any difference of opinion among the members o f the Appellate Tribunal the opinion of the majority shall prevail,
(4) The Chairman or any other member of the Tribunal specially authorised in this behalf by the President of the Union may, sitting singly, dispose of any case which pertains to an assessee whose total income as computed by the Income-tax Officer contSerned does not exceed kyats twenty thousand.
(5) The members of the Tribunal shall be appointed for a fixed term by the President of the Union.
(J) Subject to the nrovisions o f this Act, 'me Appellate Tribunal may make rules to regulate its own procedure in all matters arising out of the discharge of its functions including the places at which the Tribunal shall hold its sittings.
5B. Notwithstanding the coming into force of the Burma Income-tax (Amendment) Act, 1953,—
Transitory provisions consequent on (a) a]< appeals already duly instituted*a "n?/ the under section 32 at the time whenAppellate Tribunal. ,, . , . , . . -
the said Act comes into force*(b) all proceedings then pending before the Commissioner in
connection with the exercise of his powers of revision under section 33,
(c) all applications to the Commissioner, -then pending forreference to the High Court under; sub-section (2) o f section 66, and
(d) all applications to the High Court, then pending, for theissue o f requisition to ti e Commissioner under sub-section(3) o f section 66,
may be continued and disposed o f as it the said Act had not'eem* into force, and the provisions of sub-sections >2), (J), 13A)] (4)t .(5) and (6) o f section 66, as subsisdng betore the siid Act0came into force shall continue to have effect in relation to the appeals and proceedings referred to in c’.anses (a) and (b ) :
< 6 )
Provided that where unclcr the provisions o f section 33A as substituted by the Burma Income-tax 'Amendment) Act, 1,953, an u^jessee become-? entitled to appeal to the Appellate Tribunal against any ardei passed by an Assistant Commissioner under section 28 or section 3] in respect of which he has already lodged an appeal to the Commissioner under section 32 or made any application to the Commission .r for the exercise of his powers o f revision under section 33, he ma’ r at his option el Jet to proceed with his appeal to the Commissioner cr his application as Lhe case may he, in which cr se l i 3 shall lc.se his right of appeal to the Appelate Trilunai, or be may elect to appeal to the Appellate Tribunal under section 33A, in which case his appeal to the Commissioner or his appL.ation, as the case may be, shall lapse/’
8V In section 7 of the Act,—
(a ) for tin period ( . ) a.t the end c* the proviso to subsection (J ) a colon ( : ) shall be substituted and after the said proviso the following shall be inserted as a further proviso, namely
H Provided further that the tax shall not be payable in respect of any sum which the assessee by the conditions of his employment is required to spend out o f his remuneration wholly, necessarily and exclusively in the performance of his duties ” ; and
(b) the present Explanation to sub-section ■1) shall berenumbered as Explanation 1 ; and thereafter the following shall be inscried as Explanation 2, namely :—
“ Explanation 2.— A payment due to or received by an assessee from, an employer or former employer^or Iiom a Provident or other Fund is to the extent to which it does not consist c f contributions b3r the assessee or interest on uich contributions a protit ■received in lieu of salary for the purposes o f this sub-section, unless the payment is made solely as compensation for less o f employment and not by way of remuneration for past services :
Provided that nothing herein contained: shall render liable to income-tax any payment from a provident fund to which the Provident Funds Act applies, or any payment from a recognised provident fund within the meaning of Chapter IX A if such payment is exempted from payment o f income-tax under the provisions of Chapter IX A or any payment from an approved superannuation fund within the meaning of Chapter IX B :
Provided further that lump sum payments from other fundb liable to income-tax shall be assessed s&p'irately at a rate representing half the rate o f tax applicable to the assessee’s total income uncler the head ‘ Salaries r (exclusive o f the lump sum) for--the last complete year o f service.*' ;;
( 7 )
9, In section 9 of the Act,—(c ) the proviso to sub-section (J) shall be deleted ; and ib) after sub-section <2) the following shall be inserted as,
sub-section (3}, namely - =“ (3) W here property is owned by two or more persons and
their respective scares are definite <vnd ascertainable, sue! persons shall not in respect o f sucll property be assessed as an association o f persons/but the share of e .ch such person in the income from the property as romputeci in accordance with this section shall be included in bis total income,”
10. sub-seclion (2) c.f section 10 of the Act,—
(i) for the colon ( : ) at the end ^f clause (vi) avsemi-colon ( ; } shall be substituted and thereafter the following shall be inserted, namely
“ and where the buildings have been newly erected, or the machinery or plant being-new has been installed after the 1st October 1953 in resprct of the year of erection or installation a further sum by way o f initial depreciation allowance equ iva len t-
ici) in the case of buildings the erection of which is begun and completed between the 1st day of October 1953 and 30th day of September 1958 (both days inclusive) to 15 per cent r.f ihe cost thereof to the'assessee ;
(b) in the case of other bui’dings io 10 per cent of the costthereof to the assessee ;
(c) in the case of machinery or plant, to 15 per cent of thecost thereof to the assessee : ”
(ii) after clau.se (vi), the following shall be inserted as chuse(vi a ), namely :—
“ (vi a) Notwithstanding that the machinery or plant is not used for the whole of the previous year tlye assessee. shall be entitled to full depreciation allowance for that year if the machinery or plant is used even for a portion o f that previous y e i r ; and where there had been trarsfer o f assets during the previous year the assessee, who last owned and used the assets, shall be entitled to the said p.llowance ; ” ;
(iii) fo r clause (vii) the follow ing shall be substituted,namely :—
u (vii) in respect of any such building, nachinery or plant which has been sold or discarded or demolished or destroyed, the difference between the original cost to the assessee of the building, machinery or plant as reduced by the aggregate of the allowances made in respect of depreciation under clause (vi^ and the amount for which the machinery o f plant is actually sold or its scrap value : ■ a
Provided that such amount is pctnally written off in the books of the assessee : ■
( 8 )Provided further that any excess in price obtained for the
machinery or plant disposed of over the original cost as reduced by the aggregate o f the depreciation allowances already given shall be deemed to be the profits o f the prevk a ■ v.‘ ?.r in which the sale took place ; ” ;
(iv) after clause (vii a), the follow ing shall ' e inserted as clause(vii o), namely :—
u (vii b} W here an assessee lets on hire ms chinery, plant or furniture belonging 10 him and also buildings, and the letting o f the buildings is inseparable fr* the letting of the said machinery, plant or furniture} he shall be entitled to allowances in accordance with the provisions cf clauses (v), (vi) and (vii) in respect o f such buildings , ” ; o
(v) fo r chuse (ix), the following shall be substituted,namely :—
u (ix) any expenditure (not being in tiie nature of capital expenditure or personal exponses o f the assessee) laid out or expended wholly and exclusively for the purposes of such business ; ” ; and
(vi) after the proviso to clause (ix) the follow ing shall beinserted as a further proviso, namely :—
“ Provided further that nothing in clause (ix) shall be deemed to authorise any allowance in respect of any payment by way o f interest, salary, commission or remuneration made by a firm to any partner cf the firm. ”
1 1 In section 11 o f the Act, sub-section (3) shall be deleted.
12. In section 14 o f die Act, clause (a) of subjection {2) shall be deleted.
13. In section 16 o f the Act, for :ub-section (2) the following shall be substituted, namely :—
+1 (2) For the purposes of inclusion in the total income of an assessee any dividend shall be deemed to be income of the previous year in which it is paid, credited or distributed or deemed to have been paid, credited or distributed to him, and shall be increased to such amount as would, if income-tax (but not super-tax) at the rate applicable to the total income o f the company for the financial ye .r in which the dividend is paid, credited or distributed or deemed to have been paid, credited or distributed, were deducted therefrrm, be equal to the amoui t of the dividend : .
Provided that when any portion of the profits and gains of the company out of which such dividend has been paid, credited or distributed or deemed to have been paid, credited cr distr ibuted was not liable • to income-tax in the hands of the company, the increase to be made
( 9 )
under this section shr-t.ll be calculates upon otil^ such proportion of the dividenci as the amount of the profits and gains of the company liable to income-tax hears 10 the total profits and gains cf the comp; hy. ”
14, In section 18 of the Arty—(i) after "ub-section [2 A ) the following Iholi be inserted as
sub-section f2B), namely :—(2F) Any person responsible for paying -any income
chargeable under the head * Salaries ' to a person not resident in the Union of Burma shall at the time of payment deduct income-tax at the maximum rate and aLo super-tax at the rat'? or rates applicable to the estimated income of ‘ he assessee under this head.
(ii) fo r the proviso to stib-section (3) the following shall besubstituted, namely :—
“ Provided that where the Income-tax Officer gives a certificate in writing (which certificate he shall give in every proper case on the application of the assessee) that to the best o f his belief the total income or the total world income o f a recipient will be less than the minimum liable to income-tax or will be liable to a rate of income-tax less than the maximum rate, the person responsible for paying any income referred to in this sub-section or in sub sectic.i £25), as the case may be, to such recipient shall, until such certificate is cancelled by the Income-tax Officer, pay the income without deduction or deduct the tax at such less rate, as the case may be.
(iiij fo r sub -sections f3A ), (3B), (3C) 'and '-3D) the following shall be suustiiuted> namely : —
“ (3A) Any person responsible for paying to a person not resident in the Union of Burma J.ny interest not being1 Interest on Securities ’ or any other sum chargeable under the provisions of this Act, shall, at the time of payment, unless he is himself liable to pay income-tax thereon as an agent, deduct income-tax at the maximum rale :
Provided that where the Income-tax Officer gives a certificate in writing that to the best of his belief the total -world income of such person will be less im n the minimum liable to income-tax or that his iota! income will be liable to a rate of income-tax less? than the maximum rate, the person responsible for,.paying any income referred to in this sub-section shall, until such certificate is cancelled by the Income-tax Officer, pay the income without deduction or deduct the tax at such less rate, as the case may be r
Provided further that nothing in this sub-section sh^ll apply to any piyment m ule in the course of transactions in- respect of which the person responsible for making the rayment is deemed under the proviso to section 43 not to be an agent of the payee.
( 10 )(3B l Where the .Income-tax Officer has reason to believe
that the total world income of any person residing out of 'he Union o f Burma to whom any interest not being ‘ I i terest on Securities’ or any other sum .chargeable unt.er this Act is payable, will in any year exceed the maximum amount which is not chargeable with supertax mder the law for thf time being in force, he may, by order in writing, require the person responsible for making such payments t' such person to deOuct at th> time of payment super-tax ac the rates determined by the Income-tax Officer to be applicibi/ to the total world income of fMjch person in that year.
(3C) W here the person responsible for paying any interest not being L Interest on Securities’ or any other sum chargeable under this Act to any person makes to that person in any ye?r payments exceeding in the aggregate the maximum amount which is not chargeable with super-tax under the law for the time being in force the person responsible for making such payments, shall, i* he has no reason to believe that the recipient is resident in the Union of Burma and no order under sub-section (3B) has been received in respect of such recipient, deduct at the time of payment super-tax on the amount by which the total amount of such payments exceeds the maximum amount not chargeable with .super-tax at the rate applicable to such excess.
(3D) W here the Income-tax Officer has reason to believe that any person, who is a shareholder in a company, is resident out of the Union of Buran and that the total world income of such person will in any year exceed the maximum amount, which is not .chargeable to supertax under the law for the time'being in force? he may. by order in writing, require the principal officer of the company to deduct at the time of payment o f any dividend from the company to the shareholder in that year super-tax at such rate as the Income-tax Officer may determine as being the rate applicable in respect of the income of the shareholder in that year. ” ;
(iv) afler sub-section (3D) the following s h ill be inserted as sub-section (3E\ namely
“ (3E) H in any year the amount of any dividend or the aggregate amount of any dividends paid to any shareholder by a company [increased in accordance with the provisions of sub-section (2 ) of section 16 ] exceeds the maximum amount of the total income o f a person which is not chargeable to super-tax under the law for •he time being in fcrce, and the principal officer of the company lias no r^a^on to believe tint the shareholder is resident in the Union o f Buima and no order under sub-sc ciion f3D ) has been received in respect of such shareholder by the principal officer from the Income- tax Officer, the pi'incip? 1 officer shall at the time of payment deduct super- tax on the ‘•Amount of such excess at the rate which would be applicable under
{ 11 )the law for the timo oemg- jn force A the amount of such dividend or dividends (increased as aforesaid) constituted the whole total income of the shareholder.” „
(v) for sub-section (5) the following 1shah -be substitute Jym m e ly :—
“ (5j Any deduction made in acccrd ince fvitl} the provisions o f ibis section and any sum by which a dividend haj been increased under sub-section <2) of section 16 ohall j e treated &3 a payment of income-tax or super-tax rn behalf of the person from whose income the deduction was made, or of the owner of the security or of the shareholder, as the case may be, and credit shall be given to him iherefor in the assessment, if any, made for the following year under this Act \
Provided tlvtt- if such person or snch owner obtains, in accordance with the provisions o f this Act, a refund of any portion of a tax so deducted, no credit shall be given for the amcunt o f such refund :
Provided further that where such persr n or owner is a person whose inccme is included under the provisions of sub-section (3'' r f section 16 in the total income of another person that person sh ill be deemed to be the person or owner on whose behalf payment has been made and to whom credit shall be given in the assessment for the following ye ir.” ;
(vi) fn sub-sectionA 7 ) for the words “ he shall,” the words“ he and in the cases specified in sub-sections (3D) and (J£) the company o f which iie is the principal officer shall,” shall be substituted ; and
(viij in sub-section (9), for the expression l'j3C ) or (3D) M the expression “ (3 0 , (3D) or <3E) " shall be substituted,
15. In section 23 of the Act, after sub-section (4) the following shall be inserted as sub-section (5/, namely:—
“ (5) Notwithstanding anything contained in the foregoing sub-sections, when the assessee is a registered firm and the total income of the firm has been assessed under sub-sectirn <Jf), sub-section (3) cr sub-section (4 ', as the case may be, the sum pajral le by the firm =itself shall not be determined but the total income o f o.ach partner of the firm, including therein his snare o f its income, profits and gains of the previous year, shall be assessed and the sum payable by him on the basis of such assessment shall be determined ;
Provided that if such share of any partner is a loss it shall be set off against his other income or carried forward and set off in accordance vv.th the provisions of section 24 .
Provided further that when any of such partners is a person not resident *n the Union of Burma, hn share of the income, profits and gains of the firm shall be assessed on the firm at the rate applicable to the firm, and the sum so determined as payable shall be paid by the firm.”
12 J
16. / « section 23A of£h£ Act,—
(a) fo r sub-section (2 ), the follow ing s fu ll be substituted, nam sly :—
“ (2) W nere the Income-tax Officer is satisfied that in respect of any previous year the profits and gains distributed as dividends jy any company Tip to the end of the sixth month a .ter its accounts for that previous year are laid before th : company in genei.il m eeti"g are less than sixty per cen* of- the as essable income of the company of that previous year, is reduced by the amount of income-tax and snper-tax p : able by the company in respect thereof he sjhal], unless he is satisfied that having regard to losses incurred by the company in eanier years or to the smallness o f the profit made, the payment of a? dividend or a larger dividend than that declared w^uld be unreasonable, make with the. previous approval o f the Assistant Commissioner an order in writii that the undistributed portion of the assessable income of the company of that previous year as computed for income-tax purposes and reduced by the amount of income-tax and super-tax payable by the company in respect thereof shall be deemed to have been distributed as dividends amongst the shareholders as at the date of the general meeting aforesaid, and 'hereupon the proportionate share thereof of each shareholder shall be included in the tot il income of such shareholder for the purpose of assessing bis total income : ” ; and
ib) fo r the period O at the end o f the,proviso to subjection (2) a colon {;) shall be substituted and after the said proviso the following shall be inserted as further rrovisos, namely :—
11 Provided further that when the reserves representing accumulations of past profits which have not been the subject of an order under this sub-section exceed the paid up capital of the company, together with any loan capital which is the property of the shareholders, or the actual cost of the fixed assets of the company whichever of these is greater, this section shall apply as if instead o f the words ' sixty per cent ’ the words ‘ une hundred oer cent * mere szibstitnted :
Provided further that no order under this sub-section shall be made where the company has distributed not less tha.i fifty-five per cent of the assessable income of the company as reduced by the amount of income-tax and super-tax payable by the company in rcspect thereof, unless the compary, on receipt of a notice from the Income-tax Officer that he propcses to make such an order, fails to make within three months ctf the receipt o f such notice a further distribution of its profits and gains so that the total distribution made ^s not less than sixty per cent o f the assessable income o f the company of die previous year concerned as reduced
( 13 )
by the amount of in^ome-tiix and s.ipcr-tax pa-yabie by the company fn respect4 her:of.” . .•
17. In section 24 of the 'Act,—(i) fo r the period (.) at the encl of sub-section (1) a colon (•)
shall be substituted*.and the following shall be inserted as "provisos to sub-sectipn (1}, namely :—* *
u Provide^ that in computing the profits^and gains charge- *able unde^ ihe head ‘ Profits and gains* of business, profession or location r any lpss sustained in speculative transactions which are in the nature of a business shall not be taken into acCount except to the extent o f the amount o f profits and. gains, i f any, in any other business consisting of speculative transactions :
*Explana tion ] . — Where the speculative transactions carried
on ar~ of such a nature as to constitute a business, the business shall be deemed to be distinct and separate frctn any other business.
Explanation 2.— A speculative transaction means a transaction in which a contract for purchase and sale of any commodity including stocks and shares is periodically or ultimately settled otherwise than by the actual delivery or transfer of the commodity or scrips :
%Provided farther that for the purposes of this section—
(a ) a contract in respect of raw materials or merchandise entered into by a person in the course of his manufacturing or merchanting business to guard against loss through future price fluctuations in respect of his contracts for actual deliver^ of goods manufactured by him or merchandise soid by him ; or
( f ) a contract in respect of stocks and sharps entered into by a dealer or investor therein to guard against loss in his holdings of stocks and shares through price fluctuations ; or
(c) a contract entered into by a member of a forward market or a stock exchange in the course of any transaction in the nature of jobbing cr arbitrage to guard against loss which may arts? in the ordinary coarse of his business as such member ;
shall not be deemed to be a speculative transaction :
Provided further that where the assessee is an unregistered firm, an} such loss '•hall be set o ff only against the income, profits and gains of the firm a id not against the income, profits and gains of any o f .the partners of the firm ; and where the assessee is a registered firm, a ir ' loss which cannot be set off against other income, profits and gains of the firm shall be apportioned „ between the partners of the firm and they alone shall be entitled tcbave the amount o f the loss set off under this section.” ;
( 14 )
(ii) for srb-sectioru (2), the following shall be substituted, nr.meiy :— - ■
“ (2) W here any assessee sustains a loss of profits or gains ir any year, being a previous year not earlier than the previous year ending on the 30th September 1953 under the heads ‘ Business’ , ‘ Profession’ or ‘ Vocation ’ and the los? cannot be wholly set off under sub section (J), thf. portion not i.3 se* off shall • be carried forward to the follow ing year rod set r ff against the profits and grins if any. o f the assessee ffQffi the same business, profession or vocation foi that year, and if it cannot be whol% so set oft, fhe amount of loss not so set off shall be carried forward t j the following year, and so on ; but no foss shall be earned forward for more than three years, and a loss arising in the previous years for the assessment 3 ears ending on the 30th September 1954,^6 30th September 1955 and 30th September J956 respectively, shall be carried forward only for one, two and three years respectively :
Provided that—(a) where depreciation allowance is, under clause (b ) of the
proviso to clause (vi) o f sub section (2) of section 10 , to be carried forward, effect shall first be given to the provisirns c f this sub-section ; •
(*) nothing herein contained shall entiUe any assessee, being a registered firm to have carried forward and set off any loss which has bern apporticme I between thf partners, under the proviso to sub-section (1 ) or entitle any assessee being a partner in an unregistered firm to have carried forward and set off against his own income any loss sustained by the firm ;
(c) where a change has occurred in the constitution of the firm, nothing in this section shall be "deemed to entitle the firm to have set off so much of the loss proportionate to the share o f a retired or deceased partner computed in accordance with the provisions o f section 16 as exceeds his share of profits, if any, of the previous year in the firm, or to entitle any partner to the benefit of any p c ; ion of the said loss which is not appcrtionable to him under the said section, and where any person carrying cn any business profession or vocation has been succeeded in such capacity by another person otherwise than by inheritance, nothing in this section shall be deemed *0 entitle any person other than the person incurring the loss to nave it set off against his income, profits or gains.” ; and v,
(iii‘» after sub-section (? ) the following shall be inserted as sub-section (3), namely :—
11 ( j ) When, in thL course of assessment of the total income of any assessee, it is established that a jpss of profits or g-uns has taken phce which he is entitled to have set off under the provisions o f this section, the
( 15 )
Income-tax pfficen -shall. notify t > the assessee by order in writing the a i.oilnt of the less as-computed by him ^or the purposes of tin's section, ”
• # •18. In section 26 of the Act, fo r sutP-se*ctior.s •(/) and (2) the
following shall be substituted, namely :—
“ (I)-W h ere , at the* time of making aw assessment under section 23, it is found that a change has occurred
y o( ° *°n - *n constitution o f a firm or that a firm hasbeen - newly constituted, the assessment shall be
•'jade on the firm as constituted at t? e time o f making the assessment : f
Provided that the income, profits and gains o f the previous year shall, for the purpose of inclusion in the total incomes o f the partners, bs apportioned between the parinen: who in such previous year were entitled to receive the same : s .
Provided further that when the tax assessed upon a partner cannot be recovered from him it shall be recovered from the firm as constituted at the time o f making the assessment.
(2) W here a person carrying on any business, profession or ,. vocation has been succeeded in such capacity by
busiiies^ 5 *P another person, such person and such other person shall each be assessed in respect of his
acttnl share, if any, cf the income, profitg and gains of the previous yea r:
Provided that, when the person succeeded in the business, profession or vocation cannot be found the assessment of the profits of the year in which tl^e succession took place up to the date of succession, and for,the year preceding that yea;" shall be made on the person succeeding him in like manner and to the .same amount as it would have been made on the person succeeded or when the tax in respect of the assessment made for either c i such years assessed on the person succeeded cannot be recovered from him, ;t shall be payable by and recoverable from the person succeeding.”
19. In section 28 o f the Act, for proviso (a) to sub-section ( I ) the following shall be substituted, namely ;—
“ (a) no penalty for failure tc furnish a return under section 2 2 (/) shall be imposed on an assessee whose total income does not exceed the maximum amount not chargeable to income-tax by moie than kyats on* thousand ;
O20. For bection 30 of the Act the following shall be substituted^
namely :— . ..
30. fjf) Any assessee object:ng to the amount o f incom e.. , . . assessed under section 23 or section 27, cr theAppeal ajjanst assess- , „ r , 1. 1 - 1oient under the Ac» amount of loss computed under section 24 or the
amount of tax determined under section 23 or
section 27, or denying his. liability to be assessed under this Act, or objecting to the cancellation by an Income-tax Offiqer o f the registration of a frm under sub-soction (4) o f section 23 or objecting to any order under section 18A or to a refusal to register a firm under pub-section ( - 4 )
of section 23 or section 26A or to make a fresh assessment under section 27 , or objecting to any order under subsection ( 2 j of section 25 Or section ?5A or section 28 inaue by an Income-lAx Officer, or objecting to a refusal of an Income-tax Officer to allow a claim to a refund or co t,^e amount of the refund allowed by the Ircome-tax Officer, and any assessee, objecting to an i. tder made by an Income-tax Officer under sub-sections (i , and ( 2 ) of section 23A, may appeal to the Assistant Coir-nissioner aga;nst the assessment or against stich refusal or order :
Provided that where *he partners o f .i firm are individually assessable on their shares in the total income of the firm any such partner may appeal to the Assistant Commissioner against any order of an 4 ncome"t'lx O fiVer determining the amount of the total income or the loss of the firm or the apportionment thereof between the several partners, but in respect of matters which are determined by such order may not appeal against the assessment of his own tolnl income :
Provided further that a shareholder in a company in respect of which an order under section 23A has been passed by an Income-tax Officer^ may not in respect of matters determined by aiich order appeal ag »inst the assessment o f his own total income. -
11 A ) Any person having, in accordance with the provisions of snb-section (3A), (3B) or (jCv of section 18, read with sub-section (6) o f that section deducted anc^paid tax in respect of anv sum chargeable under this Act other than interest, who denies his liability to make such deduction may appeal to the Assistant Commissioner to be declared not liable to make such deduction. ‘
(2) The appeal shall ordinarily be presented within thirty daysof the payment of the tax deducted under sub-section (3A ), 13B), or (3C) of section 3 8 oP o f receipt o f the notice of demand relating to the assessment or penalty objected to or o f the order in writing notifying the amount of los^ computed under section 24. or o f the intimation of the refusal to pass an order under subsection (J) of section 25A, or to register a firm under section 26A or of the date of the refusal to make a fresh assessment under section 27, or o f the intimation o f an
' order under sub-section (2) o f section r*23A or under section -IS, as the case may b e ; but the Assistant Commissioner may admit an appeal after the expiration of ih e period if he is satisfied that the Appellant has sufficient cause tor not pressnting.it within that period.
(3) The appeal shall be in the prescribed form a*nd shall beverified in the prescribed manner. ” °
{ 17 )
21. F or section 31 of the Act the Tollowing slu l l be sub.stiluiedt nan.ely t
“ 31. (/) The Assistant Commissioner shall fix a clay and place ■ Hjaring of appeal. or hearing of appeal, anc. may from time
• ’ to time adjourn the hearing.(2) The Assistant Commissioner may, before disposing of any
appeal make such farther enquiry as-lie"thinks fit, or cause further enquiry to be made b y ' ihe Income-tax Officer. ^
(3) In disposing of any appeal the Assistap-t Commissionerm .y, in the case of an order o f assessment—*
(a ) confirm, reduce, enhance or annul the assessment, or
(b\. set aside the assessment and direct the Income-tax Officer to make a fresh assessment afttr making such further enquiry as the Ii come-tax Office*, thinks fit or the Assistant Commissioner may direct, . and the Income-tax Officer shall thereupon proceed to make such assessment and determine where necessary the amount o f tax payable on the basis of such fresh assessment,
or, in the case of an order cancelling the registration of a firm under sub-section \4) o f section 23 or refusing to register a firm under sub-section (4) of section 23 or section 26A or to make a fresh assessment „vmder section
27'(c) confirm such order, or cancel it and direct the Income-
tax Officer to register the firm or to make a fresh assessment, as the case may be,
or, in the c.^se o f an order under sub-section (2) of■ ■ section 25 or section 23A, 3 8A or 48, "
(d) confirm, cancel or vary such ^rder,
or in the case of an order under sub-section (1) o f section 25A,
{e) confirm such order or cancel it and either direct the Income-tax Officer to make further enquiry and pass a fresh order or to make an assessment in the manner laid down in sub-section (2) of section 25A,
or, in the case of an order under section £Sf
(/ ) confirm or cancel such order or vary it so as either to enhance or reduce the penalty,
or, in the case of an appeal against the computation of loss under section 24,
(g ) confirm or vary such computation,
or, in 4he case o f an appeal under sub-section fa A ) ofsection 30, 0 ■ ■o «
■ (k) decide that the person is or is not; liable to make the deduction and in the latter case direct: the refund of tlie sum paid under sub-section (6) of section ;
2 ’ ................ • '
( 18 )Provk eel that tlfe Assistant Commissioner shall not enhance
an assessment or a penalty unless the appeihmt hao had u reasonable opportunity o f showing cause against such
\ nhai.cement. ■>{4) W here as a result of an appeal any change is made in the
assessment of a fir-c.i ov association of persons or a new assessment of a fim. 01 association of persons is ordered to'be made, the Assistant Commissioner may authorise the Income-tax Officer to amend accordingly any "'Ssessment made on any partner t f the firm or any \ihember o f the association. •
(5) The Assistant Commissioner, shall at thv conclusion of the appeal, communicate the order passed by him to the assessee and tc the Commissioner- ”
22. Foi section 33 o f wthe Act the follow ing shall be substituted, ’-namely;—
“ 33, (1) The Commissioner may of his own motion call for the record of any proceeding under this Act in which an order has -been passed by any authority
subordinate to him or by himself when exercising the powers of an Assistant Commissioner under sub-section (4) of section 5.
(2) On receipt o f the r e c o r d the Commissioner may make stch , enquiry, or cause such enquiry to be made and, subject to
the provisions o f this Act, may pass such- order thereon, not being an order prejudici.il to the assessee, as he thinks f i t : ••
Provided that he shall not pass any order prejudicial to an assessee without hearing him or giving him a reasonable opportunity of being heard.0 0 ;
• • % . .. O ''Explanation,— An order by the Commissioned declining to
interfere sh.dl be deemed not to be afi order prejudicial to the assessee.
Provided further that the Commissioner shilT not revise any order under this section if—
(a) where an appeal against the orderlies to the Assistant Commissioner or to the Appellate Tribunal the time within whiGh such appeal may be made has not
: expired, orib) the ordei is pending on an appeal before dhe Assistant
Commissioner or has been made the subject of an\ appeal to the Appellate Tribunal, or
(c) the order has been made more than two years previously ”
23. For section 33A of the Act the following shall be substituted, narr.ely:— , ° ''
° 4‘ 33 A . ( I ) Any assessee objecting to an order passed by an Assistant Commissioner under rection 28 or section 31 may appeal to the Appelate Tribunal within sixty days of the date on which such ortrer is communicated to him, •
• * V ? » * t{2) „fT'ie Commissioner may, if he ol^jecfs to -any* orjfer passed
J by an Assistant Commissioner under section 31, direct the Income-tax Offieer to apj>eal to Uig*Appellate Tribunal against such order, and such appeal may be fnade within sixty days of the date oy which the order is communicated to the Commissioned by the Assistant Commissioner.
(J) The '{Yibrnal may admit lin appeal after the^xpiry of sixty •days referred to in sub-sections (1) and (2 ) if it is satisfied that there wag suJjiVient cause for not presenting«it within
i " that -yeriod. ~f4) An. appeal to the A^pef.ite Tribunal shal^ be in the
prescribed form and shall, b*e verified in the prescribed ' manner, and shall except in- the case c f an appeal
referred to in sub-section [2? be nccompinjjpd by a fee o f kyats One hundred. « * t
The Appellate Tribunal may, aiter giving both parties to the appeal an opportunity of being heard, pass such orders thereon as it thinks fit, and shall communicate any
- such orders to the assessee and to the Commissioner.(d) W here as the resi.lt o f an appeal any change is made in the
assessment of a firm or association oi persons or a new assessment of a firm or association of persons is ordered to be made, the Appellate Tribunal may authorise the Income-tax Officer to amend accordingly any assessment made on any partner of the firm or any member of the association. f
(7) Save <>as provided in section 66 orders paused by the Appellate Tribunal on appeal shall be final. ”
‘ -V ’ • • • ‘24. Tn section 34 of the Act, fo r the word® “ one year11 the
words ,l four years ” shall be substituted.
25. In section 35 of the Act,— .. - . . . . . . , ^
(d) fo r sub-section (/) the following shall * be substituted, namely ;—
(1) The Commissioner or Assistant Commissioner may, at any time within four years from the date of any order passed by him in appeal or, in the case of the*Commis- sioner* in revision under section 33, and tin: Zacome-tax Officer may, at any time within four years from the date of assessment order or refund order passed by him on his own motion rectify any mi|take apparent from the record of the appral, revision or assessment, as the case may be, and shall within the lik„e period rectify any such mistake which, has been brought to his notice by the assessee :
Provided that no such rectification shall be ma^e having tho effect o f enhancing an assessment unless the Comhiis- rioner, the Assistant Commissioner o p the Income-tax Officer. >as the case may be, has giveQ notice to the assessee of his intention so to do and has allowed him a reasonable opportunity of being heard.” ; and ‘
i 20 y- *, r* r • j. . ‘ / ■.
t&) after .^ub-sectiori (3) the following shall be? iinscrif^ 1 a£ sub-Action {4}l namely :— 4 / -■*.
’ “ {4Y The provisions o f sub-section (J) apply also in li:-ce, manner to the rectification of mistakes by the Appellate Tribunal.” . • . _ - 'v* ;
• 26. 17i section 41 of the Act, fo r sub-section CJ) the following. slrall be substituted, namely ° ‘ r->: „•" 9 ■
“ (3) In/the case of a business o f whiJli all the operations, are ni/t carried out in the Union of Burma, the profils and gains of the business' deemed under this section to accrue or arise in the Union shall be rnly such jio fits and gains as are reasonably attributable to that part o f the operations carried out in the Union.” »
27'; For section 44 of the Act the following shall be substituted namely:-— ■ 0 ■
“ 44. W here any business, profession oi$ vocation c^rrieC.’ on by a fii*m or association o£ persons has been discontinue^ or where an association of persons is dissolved, every person who was at the time of such discontinuance or dissolution a partner o f such firm or a member of such association shall, in respect of the income, profits aad
s gains o f the firm or association, be jointly and severally liable to assessment under Chapter IV and for the amount of tax payable and all the provisions of Chapter IV shall, so far as may be, apply to any such assessment."
28, After Chapter V-A of the Act the following shall be inserted as Chapter V-B, namely:—
“ C H A P T E R V-B.
R e c o v e r y o f t a :x f r o m p e r s o n s l e a d i n g t h e U n i o n o f B u r m a f o r g o o d . ‘ , .
*® J44 D. (J) Subject to such exceptions as may be made by the President
of the Union, no person who is not domiciled in the Union o f Burma shall leave the Union either by land, sea or air -unless he first obtains from the competent authority a taxation certificate stating that he has no liabilities'■.*ider this Act or under the Business Profits Tax Act, for the time being in force, or that satisfactory arrangements have been made for the payment of all such taxes which ai'e or may become payable by that person : ■ . ■ •
; Provided that if the competent authority is satisfied that such person intends to return to the Union of Burm^ he may issue an exemption Certificate either in respect o f a single journey or Li respect o f all journeys to be undertaken by that person 0withcn the specified period. • j ’ ' . . 6 0
.. y (z ) I f the owner or charterer of any ship or aircraft carrying ...persons from any place in the Union g f Burma to anycplace outside
the Union issues an authority to travel by such sfc.ip or aircraft to any; ^person to whom sub-section ( I ) applies without firsOsatisfying himself that such person is in possession o f a certificate as required by that
h
sub-section, he shall be liabfe to t/af th^qmount c?; fax, if aby, which nas oi-< iriay become due and payable ty such person Jind shall also be
. punishable with fine \Vliich nny extend to kyats tup thousands.. Explanation.— For the purpcses'bf this siTb-seJtjpn the expressions
‘ ojwner/ and ‘ charterer' include any representative, agent or employee •who may be empowered bytt he "owner or chatterer to issue an authority to travel by,the^hip or airCvaftV « I •
r : . (3* In respect-of anj^s^m payable by the ov?her or charterer of a n y ^hip o r aircraft ^nde^-sub-section (2), the ov/ner o r charterer, as tlfe cp&e ma/^be shall be deemed to be ay assessee in default within the meaning o f sub-section (?) ob jection 46. '"i m
T X4) The President of the Union may make rules uncter^this section prescribing the competent authority’mentioned in sub-section ( i ) , exempting certiin categories ot persons from th£ operation o f this section, and regulating any other master Necessary for cr incidental to the purpose of carrying out the provisions of this section.’ ’
.gm 29. For section 48 of <he Act the following shall be substituted3 namely:—
“ 48, {/) I f any individual, Hindu undivided family, company, local authority} firm or other association o f persons, or any partner o f a firm or member of an association individually satisfies the Income-tax Officer or other authority appointed by the President ofe.'the Union in this behalf that the amount of tax paid by him o? on his behalf or treated as paid on his behalf for an y# year exceeds the amount with which he is properly chargeable under this Act for that year, he shall be entitled to a refund o f any such excess.
(2) The Assistant Commissioner or tjie Appellate Tribunal inthe exercise of their appellate powers, if satisfied to the like effect shall cause a refund to be made by the Income-* • tax Officer o f any amount found to have been wrongly paid.or paid in excess.
(3) W here income of one person is included under any provisions of this Act in the total incorie of aay other person such other person only shall be entitled to a refund under this section in respect of such income,
. (4) Nothing in this section shall operate to validate any objection or appeal which is otherwise invalid or to authorise the revision of any assessment or other Matter which has , become final and conclusive, or the fx/vifiw by any officer of a decision o f his own which is subject to appeal or revision, or where any relief is specifically provided elsewhere in this Act, to entitle £ny person to any re lief other or greater than that relief or to entitle any person to Claim a refund of tax payable befoce the commencement o f the Burma Income-tax (Amen^haent) Act, 1953, 7?hich he would not be entitled to claim but for the 0 P iss in g o f that Act.” -
oO. Sections 4£A and 50A of the Act shall be delded.s . . Q• " -*1. r ■
Repeal of section 48A Snd SO.A.. .
i )
.31 . Fo, section ■~>2 of the\_AcC the following shall be sudstytutea namely;—• ' } • K
“ 52. (1) I f a. person makes a statement in^a verification mentioned section 197V or section 20A or seefciCm 22 or sub-section (2) o f section 26A or sub-section (J) of section 30 or sub-sectio:. (? ) o f section 32 or subsection (*,'■) of rection 33A, \\iiich is fals^, an^ which#he either I.nows or believes to be? false p/croes not Relieve to be true, he shall be punishaT je on ,conviction be fore a Magistrate, with imprisonment o i either descr^ption^or a term vv^.ich may exte'ndt+o five years or with fine or w ith both. ' - ° ^
(2) W hoever instigates, intentionally aids or atfets an3' person to commit any o f the c ffences mentioned in sub-section (1 ) shall be punishable on conviction before a Magistrate with imprisonment of;^ither description for a term'which may extend to five years or with fine dl with both.”
=> 32. For the period (.) at the end of the proviso fco section 55# o ^ the Act a colon (:) shall be substituted and after the said proviso the follow ing shall be inserted as a further proviso*? namely ;—
11 Provided further that where there is included in the total income o f an assessee having a share in an unregistered hrmj any income exempted under the provisions of the above proviso; the super-tax payable by the assessee on the u.i^xempted portion of the total income shall be an amount bearing to the total amount of ^uper-tax payable on the total income had no part of it been exempted, the same proportion as the unexempted portion bears to the total income/' o ,
^ 9. f -33* In section 59 of the Act, after clause (b) o f sub-section (2)
*he follow ing shall ke inserted as clause (bb), namely *
l i (bb) prescribe the language or languages in w h ic lf accounts shall be m untnined for purposes o f incon’ e-tax assessment and^he d:^e on which the provisions of this clause shaU» be given effect t o ; ’ :
34, For section 66 o f the Act the following shalb be substituted namely . •
“ 66. ( i ) W ithin sixty days of the date upon which he is served _ , c‘ with notice o f an order under sub-section (£ ) of
AppeiJaTe Tribunal ?o secticn ?3A the assessee or the Commissioner High c wrt. may, by application *in the prescribed form,
accompanied where application is made by the assessee by a fee o f kyats one hundred, require the Appelate Tribunal to refer to the H igh Court any question; o f law arising out o f such order, ayd the Appellate Tribunal shall within ninety days oJ the receipt oj£ such application draw up a statement df the else and
= J.efer. it to the High Court; ■ . 4 '
Provided that, if, in the exercise o f iis powers’ under sub*, section (2), the Appellate Tribunal refuses to st?J:e a case which it has been required by the assessee to state, the
( 23 c)
assessee may1*, within iiility^days from the d^tc on which' he receives notice of the refusa tc stale the case, withdraw his application and, if he does so, the feo paid shall be refunded. ■ r ,
{2) I f on any application being made under sub-section (2), the Appellate V ’ ibunnl refuses to state the case on the ground that question of 'aw arises,'the assessee nr Commissioner, aa the case may be, may, within six months fro a .he date on which he is served with notice of the reluwal, apply to the High" Court, and the High Court may* if it is not satis .ied of t».e correctness of the decision of the Appellate Tribunal, require the Appellate Tribunal to state the case ajid to refer it, and on receipt of any such requisiti' n the Appellate Tribunal shall state the case and refer it accordingly.
(3) I f on ary application b ;ing made under" sfib-section (J) the . Appellate Tribunal rejects it on the ground that it is time-barred, the assessee or the Commissioner, as the ca.:>e Liay be, may, within two months from the date on which he is served with notice ot the rejection, apply to the High Court, and the High Court, if it is not satisfied of the correctness of the Appellate Tribunal’s decision, may require the Appellate Tribunal to treat the application as made within the time allowed t'flder sub-section ( ] ) .
(4) If the High Court is not satisfied that the statements in acase referred under this section are sufficient to enable it tc determime the question raised thereby, the Court may refer the case back to the Appellate Tribunal to make such additions thereto or alterations therein as the Court may direct in that behalf.
(5) The Higlj,Court upon the hearing of any such case shalldecide the questions of law rai£jd thereby and shall, deliver its judgment thereon containing the grounds on which such decision is founded and shall send a copy of such judgment under the seal of the Court and the signature of the Registrar to *!ie / ’ipellate Tribunal which shrll pass such orders as a.-e necessary to dispose o f the case conformably to such judgment.
(6) Where a reference is made to the High Court the costsshalJ be in the discretion of the Court.
(7) Notwithstanding that a reference has been made under thissection to the High Court, income-*'"* “hall be payable in accordance with the assessment made in the case:
Provided that, if the ainount of the assessment is reduced as a result o f such reference, the amount overpaid shall be refunded with such interest as the Commissioner n ry allow. j
(8) Section 5 of the Limitation Act shall app*> to an application,to thk High Court by an assessee under .sub-section {2) “ c/ sub-secticn (J).M
$.U,BrC,P,Or—Nor 60, M. of J.A.r 26-1-54—2,000— II,