Hong Kong Ordinances

STAMP DUTY ORDINANCE - SECT 58A

Representations may be made to Collector before certain penalties are imposed

(1) Before taking any action under section 5A(4), 15(2), 19(15), 37, 45(7) or
58 against a person, the Collector shall- (Amended 70 of 1994 s. 8)

   (a)  by notice served personally or by post on that person, inform him of
        the grounds on which the Collector proposes to take such action; and

   (b)  afford that person an opportunity of giving an explanation in writing
        as to why the Collector should not take such action.

(2) The Collector shall not take any action under any of the provisions
referred to in subsection (1) against a person if the Collector is satisfied
with an explanation given by that person as to why the Collector should not
take such action. (Added 67 of 1989 s. 4)