Land Development Duty Act

Link to law: http://www.moj.gov.jm/laws/land-development-duty-act
Published: 1958-06-18

LAND DEVELOPMENT DUTY 1

LAND DEVELOPMENT DUTY ACT

ARRANGEMENT OF SECTIONS

Pmr I. Preliminary

1. Short title.
2. Interpretation.
3. Power of Minister to declare special development area.
4. Administration.

PART II. Duty on Capital Gains

5. Imposition of capital gains duty.
6. Ascertainment of capital gain.
7. Deduction of capital gains duty on payment of income tax.
8. Collection and recovery of duty.

PMT III. Betterment Charges

9. Imposition of betterment charges.
10. Determination of betterment charges.
11. Ascertainment of increase in value.
12. Perantage chargeable for betterment.
13. Date of payment of bettement charge.
14. Persons liable to bettermeat charge.
IS. Joint and several liability of persons in possession.
16. Collection of betterment charge.
17. P r d u r e against land for annual payment of betterment charge.

PART IV. Appeals

18. Appeals.
19. Capital g~ins duty and betterment charge payable pending

20. Provisions relating to appeals to Revenue Court.
further appeal.

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2 LAND DEVELOPMENT DUTY

PART V. General

21. Determination of value of consideration.
22. Valuations to be made by Commissioner of Valuations.
23. Duty of public officer to furnish information.
24. Information as to names of owners of land.
25. Duty of person served with notice to make return, to attend

26. Notices.
27. Penalties for false statements, etc.
28. Penalty for offences for which no specilic penalty otherwise

29. Proceedings to be in the name of the Commissioner.

before Commissioner and to produce documents.

provided.

PART VI. Miscellaneous

30. Power of Minister to remit duty or betterment charge.
31. Regulations.
32. Power of Minister to exempt categories of persons or categories

of lands.

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T

LAND DEVELOPMENT DUTY 3

LAND DEVELOPMENT DUTY

t18th

PART I Preliminary

Lm
4 Of l9.%
A N

42 of 1969

29 of 191
2nd scb.

ACT

June, 1958.1 3rd sfh,

1. This Act may be cited as the Land Development Duty short title.
Act.

2. In this Act, unless the context otherwise requires- t1on. nlcrprrta-
“Comm,issioner” means the Commissioner of Taxpayer L.N.

Audit and k s s r n e n t appointed under section
11E of the Revenue Administration Act;

“commissioner of Valuations” means the Commis-
sioner of Valuations appointed in accordance
with the Land Valuation Act, and includes any
person to whom he may delegate his powers under
that Act;

“development date” means, in relation to each order
made under section 3, such day as may be stated
in the order to be the development date;

“encumbrance” includes a mortgage in fee or for a
less estate and a lien, and a charge of a portion,
annuity, or any capital or annual sum;

“fee simple” means the estate in fee simple in posses-
sion :

Provided that, for the purpose of determining
the value of any land or for determining the value
of any consideration for the transfer of land, the
expression “fee simple” shall be deemed to mean

1651 1999.

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4 LAND DEVELOPMENT DUTY

the estate in fee simple in possession in the land
free from any lesser estates or interests therein or
any encumbrances thereon or any rights or immu-
nities conferred upon a tenant under the Rent
Restriction Act and free also from any restric-
tive covenants and conditions other than restric-
tive covenants and conditions created by a Crown
grant or by law;

“improved value” means, in relation to land, the
capital sum which the fee simple of the land
might be expected to reali i if offered for sale at
the time on such reasonable terms and conditions
as a born fide seller would require;

“land” includes all tenements and hereditaments and
also a l l mesuages, houses, buildings or other con-
struction whether the property of any corpora-
tion, or of any private individual, and all trees
growing or standing thereon :

Provided that, for the purpose of determining
the value of any land or for determining the value
of the consideration for the transfer of any Iand,
there shall not be incIuded in such value-

(a) the value of growing crops; or
(b) the value of trees, other than fruit trees,

that have been planted for my p v
or

(c) the value of trees that have been pre-
served as shelter or for ornamental pur-

“parcel Of land” means land which is separately held
by any owner, or land which under the Land
Valuation Act, may be valued as a separak parcel
of land;

poses;

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LAND DEVELOPMENT DUTY 5

”person in possession of land” includes the attorney,
overseer or manager or other person having the
management of, or the collection, or the receipt
of rents, issues, or profits of any land as well as
the owner, occupier or person actually in posses-
sion of such land;

“return” includes all returns, notices, declarations,
statements and information prescribed or re-
quired in accordance with the provisions of this
Act to be furnished;

“spccial development area” means an area declared
by order under section 3 to be a special develop-
ment area;

“specified base date” means in relation to each order
made under section 3, such day as may be stated
in the order to be the specified base date;

“transfer” includes conveyance;
“transferor” includes all joint owners who join in a

transfer but does not include any persons who
join in the execution of the instrument by which
the transfer is effected, or agreed to be effected,
for the purpose only of conveying any estate
vested in them as trustees or encumbrancers, or of
acknowledging the receipt of the consideration
money, or of giving consent;

“Valuation Board” means the Valuation Board con-
stituted under tbe provisions of the Land Valua-
tion Act;

“valuation period” means the period elapsing between
the specified base date and the development date.

3.41) Subject to the provisions of subsection (2) when- pyg;
ever the Government undertakes, or proposes to undertake, t o d d a r c
in any area, expenditure from public funds which, in the dsvJog suecial

mmt area. ___ __
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6 LAND DEVELOPMENT DUTY

opinion of the Minister, is substantial, it shall be lawfuI
for the Minister, by order-

(U) to declare any such area to be a special develop
ment area under this Act and the provisions of
this Act shall apply in relation to land in that
area; and

(6) to specify the specified base date which shall not
be more than one year before the publication in
the Gazerre of the order; and

(c) to specify the development date which shall not be
more than seven years after the specified base date.

(2) No order made under this section of this Act shall
have effect unless it is approved by resolution of the House
of Representatives and the Senate.

Administra-

165!1wJ

4 - 4 1 ) The administration of this Act is vested h the
Cornmissioner of Taxpayer Audit and Assessment and the
provisions of section 4 of the Income Tax Act, (which rehte
to secrecy). shall apply to the administration of this Act BS
if this Act formed part of the Income Tax Act.

(2) For the purpose of discharging his responsibility
for the administratjon of this Act it shall be lawful for
the Commissioner of Taxpayer Audit and Assessment to
make use of any document, information, return or assess-
ment list and any copy of such list obtained by him in dis-
charging his responsibility for the administration of the
Income Tax Act, and, in like manner, for the purpose of
discharging his responsibility for the administration of the
Income Tax Act, it shall be lawful for him to make use of
any document, information, return or assessment list and
any copy of such list obtained by him in discharging his
responsibility for the administration of this Act.

hon.
L.N.

L.N
165i1999

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LAND DEVELOPMENT DUTY 7

PART 11. Dury on Cupird Gains
5.41) Subject to the provisions of this Part there shall ImPoslhon

be charged, levied and paid on the capital gain arising on gainsduty
any occasion specified in subsection (2) a duty, called capi-
tal gains duty, at the rate specified in accordance witb
subsection (3).

(2) Subsection (1) shall apply on the occasion of every
transfer on sale of the fee simple of any land in a special
development area at any time during a valuation period.

(3) Subject to the provisions of subsection (4) the
Minister may, from time to time, having regard to the
amount of government expenditure undertaken or proposed
in any special development area, by order, determine the
percentage, not exceeding twenty-five per cenium, charge-
able under this Act as capital gains duty.

(4) No order under this section shall come into force
unless it is approved by resolution of the House of Repre-
sentatives.

of capital

6.-(1) For the purpose of this Part the capital gain made ~ s ~ = t a i ~ -
by any person on sale of the fee simple of land in a special capi(almh
development area shall be deemed to be the amount (if
any) by which the value ot the consideration for the transfer
of the land exceeds the sum of-

(U) the improved value of the land at the specified
base date; and

(b) any expenditure of a capital nature on the land by
the transferor or his predecessors in title subse-
quent to the specified base date; and

(c) an amount equivalent to five per cenrum of the
value of the consideration.

(2) Where, in relation to any transaction, the person
selling the land had himself purchased the fee simple of the

menf of

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8 LAND DEVELOPMENT DUTY

land subsequent to the specified base date, the specified base
date, in relation to that transaction, shall be deemed to be
the date of such purchase and the improved value of the
land at that date shall be deemed to be the value of the
consideration for the transfer of such land to such person.

7. Where a person who has paid capital gains duty on
sale of land in a special development area is liable under
the Income Tax Act, to pay income tax in r e s p t of
profit or gain made on the sale of such land the amount
paid by such person as capital gains duty shall, for the
purpose of section 13 of the Income Tax Act, be regarded
as an expense wholly and exclusively incurred by such
person for the purpose of acquiring such profit or gain
during the year in which the capital gains duty was paid.

Collecl'on and 8.-(1) On any transfer on sale of the fee simple of any
r - 0 ~ 5 of land in a special development area capital gains duty shall
duty
L $N. be assessed by the Cornmissioner of Taxpayer Audit and
165i19y9 Assessment and paid by the transferor to the prescribed

officer.
(2) It shall be the duty of the transferor, on the

occasion of any transfer on sale of the fee simple of any
land in a special development area, to present to the Com-
missioner within three months of such transfer, and in
accordance with regulations made under section 31, the
instrument by means of which the transfer is effected, or
agreed to be effected, or reasonable particulars thereof, for
the purpose of the assessment of duty thereon.

(3) Any such instrument shall not, for the purposes
of the Stamp Duty Act, notwithstanding anything in that
Act, be deemed to be duly stamped unless it is stamped by
the prescribed officer either-

(a) with a stamp denoting that the capital gains duty
has been assessed by the Commissioner and paid
in accordance with the assessment; or

Dadu*onof

dutyon

incometar:

capital gains

payment of

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LAND DEVELOPMENT DUTY 9

(b ) with a stamp denoting that all particulars have
been delivered to the Commissioner which, in the
opinion of the Commissioner, are necessary for the
purpose of enabling him to assess the duty, and
that security has been given for the payment of
duty in any case where the Commissioner has
required security; or

(c) with a stamp denoting that upon the occasion in
question no duty is payable,

but where a document is so stamped, it shall, notwithstand-
ing any objection relating to the capital gains duty, bc
deemed to be duly stamped so far as respects that duty.

(4) Any duty assessed by the Commissioner under
this section shall be a debt due to the Government from thz
transferor of the land and may be sued for and recovered in
the Revenue Court, or in a Resident Magistrate’s Court ;;~jg;,
by the Commissioner or by a Collector of Taxes acting on
the Commissioner’s instructions, with costs of suit, from
the person charged therewith as a debt due to the Govern-
ment.

(5) Where joint owners join in transferring any
land the Commissioner or Collector of Taxes may pro-
ceed against all or any of them.

(6) In any case where capital gains duty shall
have been paid under the provisions of this section, but
the transaction in respect of which the duty shall have
been paid was subsequently not carried into execution,
the duty shall be returned to the transferor on his making
application to the Commissioner within two years after
the payment of the duty in accordance with the regula-
tions made under this Act.

(7) Where any agreement for a transfer is stamped
in accordance with this section it shall not be necessary,

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10 LAND DEVELOPMENT DUTY

for the purposes of this Act, to stamp any conveyance or
assignment made subsequently to and in conformity with
the agreement but the Conimissioner shall, if application
is made to him for the purpose, denote on the conveyance
or assignment the amount of duty paid.

(8) If the transferor fails, without reasonable excuse,
to comply with the provisions of this section, he shall be
liable on summary conviction in a Resident Magistrate’s
Court to a fine not exceeding one thousand dollars and
treble the amount of capital gains duty with which he
ought to be charged under this Act, or to imprisonment,
with or without hard labour, for a term not exceeding
twelve months.

(9) Where a company is guilty of a contravention of
the provisions of this section, every director, manager,
agent and officer of the company in this Island who is
knowingly a party to the contravenpon shall be liable to
the penalties specified in subsection (8).

PART m. Betterment Charges
9. Subject to the provisions of this Part, from and after

the approval of any order under section 3 declaring any
area to be a special development area there shall be paid
in respect of the valuation period to which the order relates
upon each parcel of land in such area a charge (to be
called a betterment charge) as provided in this Part.

Imposition

ment
of better-

charges.

~ ~ t e , . , , , i ~ ~ . 10. The betterment charge shall be a percentage, at
t:gAent the rate specified in accordance with section 12, of the
*arm increase in value of the parcel of land during the valuation

period to which the order made under section 3 relates.
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LAND DEVELOPMENT DUTY I1

11.-(1) For the purpose of this Part the increase in Ascertain-
value of any parcel of land during a valuation period shall increasein
be deemed to be the amount (if any) by which the improved
value of the land at the development date denoting thr:
end of the valuation period exceeds the sum of-

(a) the improved value of the land at the specified
base date; and

(b) any expenditure of a capital nature on the
parcel of land by the person in possession of the
land or his predecessors in title subsequent to
the specified base date.

(2) Where, in relation to any valuation period, the
person in possession of the land at the development date
denoting the end of the period had himself purchased the
fee simple of the land during the valuation period, the
specified base date in relation to that land shall be deemed
to be the date of such purchase and the improved value of
the land at that date shall be deemed to be the value of
the consideration for the transfer of such land to such
person.

lZ.-(l) Subject to the provisions of subsection (3) the pcrcmfagc
Minister may, from time to time, having regard to the ~~~~
amount of government expenditure undertaken or proposed mmt.
in any special development area, by order, determine the
percentage, not exceeding twenty-live per centum, charge-
able under this Part, as betterment in each such special
development area in respect of each valuation period.

(2) Any order made under this section may specify
the date, or dates, on which the charge shall be due and
payable.

(3) No order under this section shall come into
force unless it is approved by resolution of the House of
Representatives.

ment of

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12

Date of
payment of
bettermrnt
charge.

Persons
liable to
betterment
charge.

Joint and
several
liability
of ~ersoos in
possession.

Collection
of better-
ment
charge.

LAND DEVELOPMENT DUTY

13.-(1) Subject to the provisions of section 16, unless
any order made under section 12 otherwise provides, better-
ment charge, when it is imposed, shall be due and payable
on the development date denoting the end of the valuation
period to whkh it is applicable.

(2) Every person liable to pay betterment charge
shall, within three months from the date when it is due
and payable, make a return in such form as may be pres-
cribed to the prescribed officer.

14.-(1) The betterment charge shall be payable by the
person in possession of the parcel of land made liable
thereto at the date when the charge, or any instalment
thereof, becomes due and shall be paid to the prescribed
officer.

(2) Until it is paid the betterment charge shall be
a first charge and lien upon the parcel of land liable
thereto.

15. If any parcel of land charged with the betterment
charge shall be in the possession of more than one person
the prescribed officer may, to enforce payment, proceed
against all or any of the persons in possession or distrain
on the goods of all or any of them wherever found.

16.-(1) Betterment charge shall be payable in such
annual instalments and subject to such conditions as the
Minister may prescribe generally for any special develop-
ment area or specially for each special development area.

(2) Without prejudice to the generality of sub-
section (1) the Minister may prescribe as a condition for
the collection of betterment charge that, if the betterment
charge is not paid in annual instalments but is paid in
one sum, or, if any annual instalments are commuted to

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LAND DEVELOPMENT DUTY

a lump sum, there shall be a rebate at such rate as may
be prescribed not exceeding ten per cenfurn of the amount
due in respect of the betterment charge.

(3) The provisions of the Tax Collection Act and
any enactment amending the same so far as the same are
applicable shall apply to any annual instatment of better-
ment charge as the provisions of that Act apply to the
collection of tax and the collection of any annual instal-
ment of betterment charge may be enforced under the
powers and provisions of the Tax Collection Act as if
such annual instalment were an annual tax to which the
provisions of that Act applied.

(4) In addition to any other means of recovery
betterment charge may be recovered from the person liable
therefor by suit at the instance of the Commissioner or
of a Collector of Taxes in the Revenue Court or in a 2911971
Resident Magistrate’s Court with full costs of suit, as a *Od sch.
debt due to the Government.

13

17. In SO far as the context will admit, the words “quit Procedure
against land
or annual rents” in the Quit Rents Act shall include the annual pay- f

ments in relation to any betterment charge imposed under
this Act, and any parcel of land in arrear for the pay- dame.
ment of such annual payment, may be proceeded against
for forfeiture under the provisions of the Quit Rents Act
in exactly the same manner as land would be proceeded
against for the non-payment of quit rents.

PART w. Appeals
lS.--(l) Except as expressly provided in this Act, any ~ ~ ~ 1 ~ .

person aggrieved by a decision of the Commissioner may
appeal to the Revenue Court within such time and in such 2911971

against-
manner as may be provided by rules made under section 31 2nd Sch.

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14 LAND DEVELOPMENT DUTY

(a) the amount of any assessment of capital gains
duty or of betterment charge under this Act; or

(b) a refusal of the Commissioner to make any allow-
ance or to make any allowance claimed where the
Commissioner has power to make such an allow-
ance under this Act; or

(c) any apportionment of capital gains duty or of
betterment charge or any assessment or apportion-
ment of any values or any consideration on any
transfer made by the Commissioner under this
Act; or

(d) the determination of any other matter which the
Commissioner is to determine or may determine
under this Act :

Provided that an appeal shall not lie under this .section
in respect of any matter in connection with a valuation
which can, or may, be the subject of an objection or an
appeal or further appeal under section 22.

(2) Upon the hearing of an appeal, the Revenue
Court, may affirm, reverse or vary the decision appealed
against in such manner as the Court thinks just, and may
make such order as to the cost of the appeal, not exceeding
in any case forty dollars, as the Court thinks just.

(3) The onus of proving that any assessment
appealed against is excessive shall be on the person
aggrieved.

291 1971

z9/1971
2nd Sch.

2nd Sch.

Capital
gains duty
and better
ment charge
payable
pending
further
appeal.
2911971
2nd Sch

19. Notwithstanding any other provisions of this Act,
capital gains duty or, as the case may be, betterment charge
shall be paid in accordance with the decision of the Revenue
Court until, in the event of an appeal being made to the
Court of Appeal, the Court of Appeal, having heard the
appeal, otherwise orders.

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LAND DEVELOPMENT DUTY 15

20. On appeal to the Revenue Court the following Provisions
relating 10
appeals to
Revenue

(U) the onus of proving that the assessment complain- %E;+,
ed of is excessive shall be on the person aggrieved; 2nd Sch.

(b) any revision of the amount of capital gains duty
or of betterment charge as a result of the decision
of the Revenue Court shall be dealt with by
way of increase or, as the case may be, reduction
in the assessment and, subject to any furtha
appeal, the Commissioner shall make such collec-
tion, repayment or discharge as may be necessary;

(c) the costs of the appeal shall be in the discretion
of the Judge hearing the appeal and shall be a
sum fixed by the Judge;

(d the decision of the Judge hearing the appeal shall
be h a 1 on any question of fact, but an appeal
shall lie on any question of law to the Court of
Appeal;

(e) any revision of the amount of capital gains duty
or of betterment charge as a result of an appeal
to the Court of Appeal shall be dealt with by way
of increase or, as the case may be, reduction in
the assessment and thereupon the Commissioner
shall make such collection, repayment or dis-
charge as may be necessary.

provisions shall have effect-

PART v. General
2 1 4 1 ) Where the value of any consideration for a Determina-

transfer is to be determined for the purposes of this Act, valueofcon
that value shall, so far as the consideration consists of the sidemuon.
payment of a capital sum, be taken to be the amount of that
capital sum, and, so far as the consideration consists

tion of

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16 LAND DEVELOPMENT DUTY

of a periodical money payment, be taken to be such sum
as appears to the Commissioner to be the capital value
of that payment :

Provided that-
(a) where the capital sum paid by way of considera-

tion for the sale or the capital sum deemed to bz
the value of the periodic payment includes the
value of any growing crops or trees, which, having
regard to the meaning assigned to the expression
“land” in section 2, should not, for the purpose
of this Act, be included in the value of any con-
sideration, there shall be deducted from the
consideration for the sale in order to ascertain
the value of that consideration for the purposes
of this section wch sum as appears to the Commis-
sioner to be the value of such growing crops or
trees; and

(h) where the capital sum paid by way of considera-
tion for the sale or the capital sum deemed to be
the value of the periodic payment has been re-
duced by reason of the fact that the fee simple
of the land sold was subject to-

(i) any lesser estate or interest; or
(ii) any encumbrance; or
(iii) any right or immunity under the Rent

Restriction Act; or
(iv) any restrictive covenant or condition other

than a restrictive covenant or condition
created by the Crown or by law,

there shall be added to the consideration for the
sale in order to ascertain the value of that con-
sideration for the purposes of this section such
sum as appears to the Commissioner to be the

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LAND DEVELOPMENT DUTY

value of such estate, interest, encumbrance, right
immunity, covenant or condition by which the
consideration for the sale has been so reduced.

(2) If the Commissioner is satisfied that any coven-
ant or undertaking or liability to discharge any encum-
brance has formed part of the consideration, the
Commissioner shall regard, or, as the case may be, allow
such sum as he thinks just in respect thereof as an addition
to the value of the consideration.

(3) Where it is necessary, for the purposes of this
Act, to apportion any values or any consideration as
between properties or between parts of properties, such
values or such consideration shall be apportioned by the
Commissioner in such manner as he may determine.

17

2 2 4 1 ) Where the valuation of any land as at any date 2kg;
or the valuation of an estate, interest or right in, or in byComrnw
relation to, land is necessary for the purposes of this Act, Valuabons
such valuation shall be made by the Commissioner of
Valuations and shall be subject to the like objection by a
person dissatisfied with the valuation and the like appeal
to the Revenue Court or, as the case may be, the like ;;ilg
further appeal by such person or by the Commissioner of
Valuations, to the Court of Appeal, as a valuation made
under the Land Valuation Act.

Court and the Court of Appeal shall have. in relation to
any valuation made under this section, the like rights.
powers and duties as are vested in them, or any of them, in
regard to valuations under the Land Valuation Act.

information required by the Comrmkioner of Taxpayer tofurnlsh
Audit and Assessment for the purpose of this Act and which LIN,
may be in his possession or which he may be able to pro- 165/1959.
cure :

aoner ot

(2) The Commissioner of Valuations, the Revenue 291 1971
2nd Sch

23. It shall be the duty of every public officer to furnish z;&o&er
Information.

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18 LAND DEVELOPMENT DUTY

Provided that this section s h d not apply to officers who
are employed in the Post Ofice Department or in the
Workers Savings and Loan Bank.

Informauon 24.-(1) Every person who pays rent in respect of any
ofownersof land and every person who, as agent for another person,
land. receives any rent in respect of any land, shall, on being

required by the Commissioner, furnish to the Commis-
sioner within thirty days the name and address of the
person to whom he pays rent or on behalf of whom he
receives rent, as the case may be.

(2) If any person wilfully fails to comply with the
provisions of this section, he shall be liable to a penalty
not exceeding one hundred dollars to be recoverable in the
Resident Magistrate’s Court.

(3) Any notice or document which is required to be
given or sent to an owner or a person interested in land
under this Act by the Commissioner shall be sufficiently
given or sent if sent by post to the address of the owner or
person interested furnished to the Commissioner under tbe
powers given by this section, or, if the address cannot be
so ascertained, by leaving the notice or a copy of the
document addressed to the owner or person interested with
some occupier of the land, or if there is no occupier, by
causing it to be put up in some conspicuous place on the
land.

as to names

Duly of 25.--fl) Every person, whether or not he js liable to pay
served K son with capital gains duty or betterment charge, upon whom the
nofleto Commissioner may cause a notice to be served requiring
tQ8tbd him to make and deliver a return of such particulars as
Commission- may be specified in the notice, shall, within fifteen days of
ptoducc the service of such notice make and deliver to the
documents. Commissioner a return as aforesaid.

make return,

befOIC

er and to

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LAND DEVELOPMENT DUTY 19

(2) The Commissioner may, by not less than fourteen
days notice in writing, require any person to attend before
him and give evidence with respect to any transaction in
relation to land in a special development area.

(3) The Commissioner may require any person to
furnish a statement of receipts and expenditure by such
person in relation to any land in a special development
area and, where the Commissioner is not satisfied with thc
statement delivered by any such person, he may serve on
that person a notice in writing requiring him to do any of
the following things, that is to say-

(a) to deliver to the Commissioner copies of such
accounts (including balance sheets) relating to
the land as may be specified or described in the
notice within such period as may be therein
specified, including, where the accounts have been
audited, a copy of the auditor’s certificate;

(b) to make available, within such time as may be
specified in the notice, for inspection by the Com-
missioner all such books, accounts and documents
in his possession or power as may be specified or
described in the notice, being books, accounts and
documents which contain information as to trans-
actions in relation to the land.

(4) If any person on whoni a notice has been served
under this section fails, without reasonable excuse to com-
ply with the requirements of the notice he shall be guilty
of an offence against this Act.

26.41) Every notice to be given by the Commissioner ~~tia.
under this Act shall be signed by the Commissioner or by
some person or persons from time to time appointed by him
for that purpose, and every such notice shall be valid if

LThe inclusion of this page is authorized by L.N. 480/1973]

LAND DEVELOPMENT DUTY

the signature of the Commissioner or of such person or
persons is duly printed or written thereon:

Provided that any notice in writing under this Act to
any person requiring him to furnish particulars to the
Commissioner, or any notice under this Act requiring the
attendance of any person or witness before the Commis-
sioner shall be personally signed by the Commissioner or
by any pzrson duly authorized by him.

(2) A s'gnature attached to any notice and purport-
ing to be the signature of any person so appointed shall be
taken to be the signature of that person until the contrary
is shown.

(3) In the case of a person assessed who is absent
from the Island any notice required may be served on the
agent of such person and such service shall be deemed to
be service on such person.

(4) Notice may be served on a person either person-
ally or by being sent by post to his last known business or
private address :

Provided that service by post in the case of a notice,
requiring the attendance of any person or witness before
the Commissioner shall be by registered post.

(5 ) Any notice sent by registered post shall be
deemed to have been served, in the case of a person resident
in the Island not later than the fifteenth day succeeding
the day when posted, and in the case of a person not so
resident, not later than the thirtieth day succeeding the day
on which the notice would have been received in the ordin-
ary murse by post, and in proving such service it shall be
sufficient to prove that the letter containing the notice was
properly addressed and posted.

[The inclusion of this page is authorized by L.N. 480/1973]

LAND DEVELOPMENT DUTY 21

27.-(I) Any person who for the purpose of obtaining Pmsltiea
any allowance, reduction, rebate or repayment in respect of ~ t . m m b ,
capital gains duty or of betterment charge either for him-
self or for any other person, or who in any return made
with reference to capital gains duty or betterment charge,
knowingly makes any false statement or false representa-
tion, shall, notwithstanding any other provision in this or
any other enactment, be liable on conviction on indictment
in a Resident Magistrate’s Court to a fine not exceeding one
thousand dollars and treble the amount of capital gains
duty or betterment charge with which he ought to be
charged under this Act. or to imprisonment, with or without
hard labour, for a term not exceeding twelve months.

forfasc
etc.

(2) Any person who aids, abets, assists, counsels,

(a) make or deliver any false return or statement
under this AcS or

(6) keep or prepare any false account concerning any
property chargeable under this Act,

shall be liable on summary conviction before a Resident
Magistrate to a fine not exceeding one hundred dollars or
to imprisonment with or without hard labour for a term
not exceeding six months.

incites or induces another person to-

(3) If any person, by himself or by any person in his

(a) an officer or any person employed for any purpose
under this Act in the execution of his duty, or
of any of the powers or authorities by law given
to the ofiicer or person; or

(6) any person acting in the aid of an officer or any
person so employed,

employ, obstructs, molests or hinders-

he shall be guilty of an offence against this Act.
nhc inclusion of this page is authorized by L N. 6O/IW61

22 LAND DEVELOPMENT DUTY

P d t y f o r
otfencu for
which no
spcdfic

otllenvoe
provided.

Rocezdings
to be in ihe
name of Ihc

moner.
C+lmiS-

Power of
Minister
io remit
duty or
beitmnen1
charge.

Rtpulations.

28. Any person guilty of an offence against this Act for
which no specific penalty is provided in this Act shall be
liable on summary conviction before a Resident Magistrate
to a fine not exceeding two hundred dollars and in default
of payment to imprisonment with or without hard labour
for a term not exceeding six months.

29. Any proceedings for offences under this Act may be
taken in the name of the Commissioner or such person as
he may authorize in wn'ting.

PART VI. Miscellaneous
30. If the Minister is satisfied that it would be just and

equitable to do so, he may remit the whole or any part of
the capital gains duty payable by any person or the whole
or any part of a betterment charge.

Notice of such remission shall be published in the
Gazette.

31.41) The Minister may make regulations in regard

(a) any matters required by this Act to be prescribed,
(b) the mode in which any instrument is to be pre-

sented to the Commissioner in order to be dealt
with under section 8;

(c) dispensing with the presentation of any instru-
ment, or particulars thereof, in cases where
arrangements are made for obtaining those parti-
culars through any registry of lands, duties or
title;

(4 the mode in which any application for a return of
duty or of betterment charge is to be made;

to-

vhe inclusion of this page i s authoorized by L.N. 60119161

LAND DEVELOPMENT DUTY

(e) the procedure for the assessment of capital gains
duty and of betterment charge including objec-
tions to such assessments;

(n the payment of any capital gains duty by instal-
ments in the case of any transfer on sale where the
consideration is in the form of periodical payment;

(g) the discounts to be allowed if annual payments
of betterment charge are commuted to a lump
sum; and

(h) any other matter or thing whether similar to those
abovementioned or not in respect of which, in the
opinion of the Minister it may be expedient to
make regulations for the purpose of carrying this
Act into execution.

(2) The Minister may make rules in regard to-
(a) methods and procedure to be adopted for denoting

documents in relation to capital gains duty:
(b) all forms which he may deem desirable in con-

nection with capital gains duty or betterment
charges.

(3) AU regulations and rules made under t h i s section 42/1969
shall be subject to negative resolution of the House of 3rdSch.
Representatives.

3 2 4 1 ) Subject to the provisions of subsection (2) the powerof
Minister may, by order, exempt from alI or any of the Ezgp,
provisions of this Act such categories of persons or ca ts ~"f':

(2) No order under this section shall have effect
unless it is approved by the House of Representatives.

gories of lands as he may deem fit. or categor-
i s of lands

23

me inclusion of this page is authorized by L.N. 480/19731
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