Income Tax.


 (2) The Administrator in Council may appoint Commis-
sioners for the purpose of hearing appeals against assessments
and performing such other duties as may be assigned to them
by this Ordinance or as may be prescribed, and such Commis-
sioners shall be furnished with warrants of appointment under
the hand of the Administrator.


 43. (1) Every person having any official duty or being
employed in the administration of this Or-dinance shall regard
and deal with all documents, information, returns, assessment
lists, and copies of such lists relating to the income or items of
income of any person as secret and confidential, and shall make
and subscribe a declaration in the form prescribed to that effect
before a Magistrate.
 (2) Every person having possession of or control over
any documents, information, return or assessment lists or copies
of such lists relating to the income or items of income of any
person, who at any time communicates or attempts to communi-
cate such information or anything contained in such documents,
returns, lists or copies to any person-
 (a) other than a person to whom he is authorised by
 the Administrator to communicate it; or
 (b) otherwise than for the purposes of this Ordinance,
shall be guilty of an offence against this Ordinance.
 (3 Where provision is made for the granting of double
taxation relief under Part XIII of this Ordinance the obligation
as to secrecy imposed by this section shall not prevent the dis-
closure to the authorised officers of the Government of a terri-
tory of such facts as may be necessary to enable the proper
relief to be given either there or in this Island.

 44. (1) The Administrator in Council may make rules
generally for carrying out the provisions of this Ordinance, and
may, in particular, by those rules provide-
 (a) for the form of returns, claims, statements, and
 notices under this Ordinance;
 (b) for the collection of tax by instalments or by
 means of deductions made from emoluments;
 (c) for any such matters as are authorised by this
 Ordinance to be prescribed;
 (d) For the conditions under which persons chargeable
 to tax may leave or may be prevented from leaving
 the Colony and for the issue of exit certificates


Official secrecy.


Making Rules.


No. 21.


1967.