No. 21. Income Tax. 1967.


 15. Any person engaged in any trade or business or in
any profession shall keep in the English Language proper
books of account sufficient to record all transactions necessary
in order to ascertain the gains and profits made or the loss
incurred in each such business or profession, and any such
person who fails to comply with this provision shall be guilty
of an offence against this Ordinance, and in addition to any
penalty incurred he shall be liable to, pay any tax to which he
may be assessed under the provisions of this Ordinance.


 PART V.

 PERSONS ASSESSABLE.

 16. The income of a married woman living with her
husband shall, for the purposes of this Ordinance, be deemed
to be the income of the husband, and shall be assessed in the
name of her husband and not in her name or in that of her
trustees:
 Provided that that part of the total amount of tax
charged upon the husband which bears the same proportion to
that total amount as the amount of income of the wife bears
to the amount of the total income of the husband and wife,
may, if necessary, be collected from the wife, notwithstanding
that no assessment has been made upon her.

 17. (1) When any person dies during the year preced-
ing the year of assessment and such person would but for his
death have been chargeable to tax for the year of assessment
or when any person dies during the year of assessment or
within two years after the expiration thereof and no assess-
ment has been made upon him for that year the personal rep-
resentative of such person shall be liable to and charged with
the payment of the tax with which such person would have
been chargeable, and shall be answerable for doing all such
acts, matters and things as such person if he were alive would
be liable to do under this Ordinance, provided that in the
case of a person dying during the year preceding the year of
assessment if his personal representative distributes his estate
before the commencement of the year of assessment such per-
sonal representative shall pay the tax at the rate or rates in
force at the date of distribution of the estate, if the rate of
tax for the year of assessment has not been fixed at that date.


Books of
account to be
kept.


Wife's income.


Deceased
person.


Income Tax.


1967.


No. 21.