The expression '.'remuneration" in this subsection shall
be deemed to include not only moneys earned as salary, wages,
overtime, or bonus, but also the annual value of any residence,
quarters, board and lodging, or other allowances or benefits in
kind received by an employee in respect of his services.
 (2) Where the employer is a company or body of per-
sons, the manager or other principal officer shall be deemed to
be the employer for the purposes of this section, and any
director of a company, or person engaged in the management
of a company, shall be deemed to be a person employed.


 53. The Comptroller may require any officer in the em-
ployment of the Government or any municipality or other
public body to supply such particulars as may be required for
the purposes of this Ordinance and which may be in the posses-
sion of such officer:
 Provided that no such officer shall by virtue of this section
be obliged to disclose any particulars as to which he is under
any statutory obligation to observe secrecy.

 54. The Comptroller may by notice in writing require
any person or the agent or attorney of any person or the sec-
retary, attorney, manager, agent, or other principal officer of
any company to furnish him within a reasonable time or such
time as may be prescribed with-
 (a) a return of income; and
 (b) such accounts and particulars as may seem neces-
 sary to the Comptroller for the purpose of this
 Ordinance.

 55. Every person who, in whatever capacity, is in receipt
of any money or value being income arising from any of the
sources mentioned in this Ordinance of or belonging to any
person shall, whenever required to do so by any notice from the
Comptroller, prepare and deliver within the time therein stated
a list in a form approved by the Comptroller, signed by him,
containing-

 (a) a true and correct statement of all such income;
 (b) the name and address of every person to whom the
 same shall belong.


Official
information and
official secrecy.


Power of
Comptroller
to require
accounts
and returns.


Lists to be
prepared by
representative
or agent.


Income Tax.


1967.


No. 21.