30 SAINT VINCENT. TUESDAY, 29 JANUARY, 1952.-(No. 6).


 INCOME TAX NOTICES.

 TO GOVERNMENT OFFICERS.

 All Government Officers are hereby
reminded that the latest date for the
submission of income tax returns for
assessment in the year 1952 is the 81st
January, and that failure to give notice
6f chargeability is an offence against the
Income Tax Ordinance, rendering the
person concerned liable on conviction to
a fine not exceeding FOUR HUNDRED
AND EIGHTY DOLLARS.
 2. EVERY PERSON whose income,
accruing in, derived from the Colony or
elsewhere and whether received in the
Colony or not for the preceding year,
exceeded the statutory limit of $480 is
required to submit a return in the pre-
scribed form notwithstanding that on
account of approved deductions no tax
may eventually be chargeable, and par-
ticular attention is directed to the fact
that the term "income" is deemed to
include not only money but also allow-
ances in kind.
 3. Efforts are being made to send
blank return forms to such persons
through their Heads of Department. It
is to be clearly understood, however,
that a person is not exonerated from
the statutory liability to make a return
even though that person may not have
received a blank form, which may be
obtained, on application at the Revenue
Offices at Georgetown, Barronallie, Be-
quia and Union Island, or, in other
districts, from the Police Station situate
therein. These forms may also be ob-
tained from the Income Tax Office,
Kingstown, where any person requiring
information in connection therewit h is
invited to enquire.
 28th December, 1951.


 TO THE GENERAL PUBLIC.

 Every person concerned, not being a
Govermunnt Officer, is hereby reminded
that the latest date for the submission of
income tax returns for assessment in the
year 1952 is the 31st March, and that
failure to give notice of chargeability is
an offence against the Income Tax Or-
dinance, rendering the person concerned
liable on conviction to a fine not exceed-
ing FOUR HUNDRED AND EIGHTY
DOLLARS.
 2. EVERY PERSON whose income,
accruing in, derived from the Colony or
elsewhere and whether received in the
Colony or not, for the preceding year,
exceeded the statutory limit of $480 is
required to submit a return in the pre-


scribed form, notwithstanding that on
account of approved deductions no tax
may eventually be chargeable, and par-
ticular attention is directed to the fact
that the term "income" is deemed to
include not only money but also allow-
ances in kind.
 3. Efforts are being made to send
blank return forms to such persons. It
is to be clearly understood, however,
that a person is not exonerated from the
statutory liability to make a return even
though that person may not have re-
ceived a blank form, which may be ob-
tained, on application, at the Revenue
Offices at Georgetown, Barronallie, Be-
quia and Union Island, or, in the other
districts from the Police Station situate
therein. These Forms may also be ob-.
tained from the Income Tax Office,
Kingstown, where any person requiring
information in connection therewith is
invited to enquire.
 4. The form, correctly completed,
should be accompanied by all necessary
supporting statements. Specimens of
the form of account required from small
traders and from occupiers or cultivators
of land will be supplied on request.
 28th December, 1951.


 TO TRADERS, BUSINESSMEN AND
 PROFESSIONAL MEN.

 Attention is directed to the provisions
of Sections 73 and 68 of the Income Tax
Ordinance No. 23 of 1948 which read as
follows:-
 "73. Any person engaged Traders,
 in any trade, business or etc., to
 keep
 profession shall keep in accounts
 the English language pro- in Eng-
 per books of account suf- lish.
 ficient to record all trans-
 actions necessary in order
 to ascertain the gains and
 profits made or the loss
 incurred in each such
 trade, business or profes-
 sion, and any such person
 who fails to comply with
 this provision shall be
 guilty of an offence, 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 Or-
 dinance."
 "68. Any person guilty of Penal-
 an offence against this O- ties for
 offences..
 dinance shall be liable on
 summary conviction be-
 fore a M:\I i rate, to a fine
 not exceeding fonr hun-