Land Tax Order 1974 (No. 35 of 1974)

IlEV£NUE: KINO'S OItDER-IN-COUNCIL 35/1974 55.1 3 THE LAND TAX ORDER D(Jtt' of ClltnnJenCemtmt: tn June, 1975. Date 0/ Assent ; 14th November, 1974. A King'; OrdtJr·In-Co/UlCi/ to provide for the establishment DlD. Land Taxation Board "'itl. F'" ....,r '<> 1 1"""'" " t"r " .. .,..J"",/"JHtd. dr unJArd.eve/optd land. Shorr. title This Kinlt's Order-in-Council may be cited as the Land Tax Order, 1974. IHltrpr~ttlfion. 2. In this Order unless the eoruext otherwise requires c-, "Board" means the Land Taxation Board established under eecrlcn 3 j "land" does not include any land or part thereof which is subject to taxation under any law relating to the taxation of mineral rights in land nor any land or part thereof which is vested in the King in terms of the Vesting of Land in King Order, No. 45 of 1973 or in the Ngwenyama in trust for the Swazi Nation or in his personal capacity; "Minister" means the Minister for Finance and Economic Planning; "owner" means the registered owner or concessionary of any land in Swaziland; "rural land" means all land other than urban land; "tax" means the annual tax imposed by the Board under section 5; "urban land" means land situate in an area declared to be a municipality or town under the Urban Government Act No.8 of 1969. EItabllshment orland Taxation Board. 3. (1) nlon, j3 lJc",;oy o~tabli~hcd a Land Taxation BOMd which Ihllli be COrlltltuted and have tho functions as provided for in this Order. (2) The Board shall consist of five persons who shalf be appointed by the Minister for such period and on such conditions, including their remuneration, as he deems fit. (3) In making any appointment to the Board the Minister shall as far as practical select persons who arc experienced in the agricultural and industrial development of Swazi land. (4) The power of the Minister to make any appointment to the Board shalt include the power to fill any vacancy in the Board caused by any reason whatsoever. (5) Three members of the Board shall constitute a quorum of tile Board. (6) The Minister shall appoint one member of the Board as Chairman, who shall preside at aIJ meetings of the Board and who shall, in addition to a deliberative vote, have a Casting vote In rnc event or an equality of vottng on any matter before the uoaru lor Its decision. (1) In the absence of the Chairman of the Board, the members present at any meeting shall appoint one of them as Chairman for such meeting bUI he shall not have a casting vote. Disauatitication of memOerJ of Board. 4. (l) No person sllaH be qualified to be <lPfJOinted by the Minister as a member of the Board or continue to be a member, if he (,,) i; ",n u"reh:abilit:at':Q in;olvent h'>.vi"s b.en "'djudsed <>r Qlherv..iGe d .."ln~..d an insolvent under any law for the time being in Iorce in Swaziland or any other country; (b) Js certified as insane or otherwise adjudged to be of unsound mind under <lIlJ 1..... [v, the tiu,,, beillg ill fo";,, ill SWd"il"u<J, I)' (e) has at any time been convicted ill any court in Swaziland or any other country for an offence involving dishonesty in respect of which he has been sentenced 10 undergo a period of imprisonment, including imprisonment the operation of which has been suspended by order of any court. (4) A member of the Board who, either personally or through his wife or any member of his or her family, has any interest in the land, the subject of a hearing by the Board, shall d;~",k.~ .. ;u",h ;nl~re~t to th.: CI1ll;rm.:an <>f th.: D<>:ard 2nd r."'U;~ himulf r~"m tll.king ll.<>l' Pll.~t wnatsoevec in the hearing and the determination of tbe Board. (3) Any person who, with knowledge that he is disqualified from acting as a member of tho Board in terms of subsection (I) at (2), takes part or attempts to take part in any or the proceedings of the Board snan be guilty of an crrcnce and liable on conviction to a fine or three hundred emalangeni or imprisonment for silt months or both. Board /0 decide art the imposition ofa tax on the owner of land. ~. (1) The Minister for Agriculture in the case of rural lend, or the Minister for Local Administration in tile case of urban land, may by written nonce served on an owner of land 2 REVENUE: KIl'lO'S ORDER-iN-COUNCil Y'/1974 ~3.5· call upon such owner to appear before the Board ala fixed date, time and place to show.cause WIlY an annual In should not be charged, levied and paid by him in respect of any-land of which he is the owner and the rate of such tax. (2) The notice referred to III subsection (I) shall be substantially in such form as shall be prescribed by tile Minister by regulation. (3) On ~hq. d'.\t'! ~I,d liI'l\ll' ll,nd:lot lhe plnce gla~ed III aueh Corm. tho owner or hi~ dl.lly authorised rcprcscntauve shall appear before the Board: Provided that if the owner docs not appear before the Board in terms oCsuch notice, it may, ulllc~, uc has offered n rcusonnbtc explanation Tor his [allure to appear, come to a uecrsruu i" Id~ "lJ~c"'-". (4) Tile Board shall, after having heard any evidence or representations made on hehaif of ttic Minister for Agriculture, or the Minister for Local Administration, as the case mar be, or the owner, determine whether any tax shall be imposed on tho owner in respect of such land and, subject to section 6, if it determines that such tax should be imposed, the rate thereof. (5) In coming to its decision il\ terms of subsection (4), the: Board shall have regard t" Ihr r"ll"w;h!.' r;rr"m<J"nr,.< (a) the extent of any development of the land; (b) the date Whel\ the owner acquired the land, either as owner or under any other title; (c) the cost of such land to the owner; (d) the amount of capital expenditure incurred by the owner from the time of his acquisition thereof, either as owner or under any other title; (e) the best use to which the land could have been pUI, and the reasons, if any, for the failure so to USe it; (f) the potentiality of proper development of the land; (go) the annual income accruing to the owner from such land, (6) Notwith~tanding anything in any ether law, the Board shall be entitled to require theowner to produce any income tax or company returns made by him 10 the Collect nr or Tn("omc T~," in Swa"iJ:lnd. (7) The tax shall be payable annually to the Collector of lncome Tax and shan became due from a date to be fixed by the Board. (8) Any person who knowingly makes any false representations, whether written or oral, to the Board or produces au income tax-or compauy return which is. to his l<s.o\'1~ ledge Iajsc, shall be guilty of an offence and liable on conviction to a fine of five hundred emalangeni or Imprisonment for twelve months, or both. J sr ,,"\ U-rES Of SW"ZILAND ss.5-B {9} Any (7Crson who fads /0 pay such tal; 011 the due date fixed by the Board sb~1l pay interest thereon calculated at the rate of J2 per centum per annum and reckoned from StIch due oa 1(: to tile da ic of payment. The rate of lax. 6. (I) The rate of tax which a Board is cntitlc-J to jmpose under section 5 shall be based II pon a rate per bcctare of the area a f the land; Provided that such rate shall not be less than 50 cents per hectare: Am! rcol'iJed further that (1Ie Board may impuse sudl lax in respect of {he whole ct allY pvfljDJl of tile la 11 d. (2) In deciding whether to impose lhe lax on the whole or on :J. pnrtion (If rhp. hnci. the Board shall have regard (0 Ille extent, if any, that the land has been developed and shall as far as practical not impose any lax in respect of any poruon uf the land which in its opinion h<1S beenadequaJ:eJy developed. Board may aller or revoke its decision: 7. (1) The Board mayan the application of an owner revoke or alter its decision arrived 3.\ 11 ndee 'I"r.llon 5 or 6, if if i~ sn tisfied tn:!.t th(l QWI,"'r uae cinco the imposition of In" Ill7\. developed tne land in respect of which the lax had been imposed: Provided that jf the Board comes ro Ill!: concussion Ilwt such application was made Irivo lously and without any just cause, it may order the applicant to pay to the Government d ~e (Idlly llUl t;;<'<';l;l:uillg live !UJf/urcu ernaiangenl. (Z) Notice of any applicatio n made under su bseciion (J) shall in the case of rural land be s<:ul'I:d on the Minister for Agriculture <tnd in tire case of urban land on the Minister fa, Local Administration. (J) The provisions of section 5 shall muta/is mutandis apply to an application made under sub-section (I). Application 0/ the Commissions of EI/'luiry Act, 1963. a. (1) Save in so far as any of its provisions may ~e inconsistent v.ith this Order, the CUlJlSlli~,)JvIJSof !\llyuiry Act No. J' of 1963 511::111 be applicJJ. hIe to Ine hearing by tile Board of any matter referred to j t in terms of section 4 or ']. (2) Notwithstanding section 3(2) of the Commissions of Enquiry Act No. 35 of 1963, the hearings of the Doard shall not be held in nublic without the consent of the owner of thl". hwd. 4 REVENUE: KINO'S OROI3R-IN~COUNCIL lS/1974 55.9-10 Appeal. 9. (I) For the purposes of this section "Ministers" means the Minister for Finance and Economic Planning, Ihe Minl:llcr for Agriculture and till:; Miuislci fur Local Admtnts n-ation. (2) Any owncr who is aggrieved at any decision of the. Board may, within fourteen days after such decision has come to his notice, lodge an appeal against it in wrltlnz to all the Muusters. (3) Tile notice of appeal s11<111 slate fully tuc grounds of appeal and a copy thereof shall be served on the Chairman. (4) The Chairman of the Board shall, within ten days of the receipt by him of a copy of the notice of appeal, deliver to each of the Ministers a statement selling out the reasons of the decision arrived at by the Board, and shall at the same time cause a copy of such state ment to be served on the owner who has appealed. (5) The Ministers may, after having considered the evidence given before the Board, the reasons for the decision contained in the Chairman's statement and any representations made to him on behalf of the owner (a) summon and examine any witnesses, whether or not they have given evidence bcfore the Board; (b) refer the matter back to the Doard for reconsideration or for the nurnose of !lcil.ring any further evidence; (c) dismiss the appeal in whole or in part; or (d) vary the decision of the Board in such manner as they think juer (6) The decision of the Ministers shall be final and not be subject to appeal to any court. Rccorcry of tox etc. lU. ll) Within 14 days of having reached a decision. to impose a tax on any land or to impose any penalty in terms of section 7(1), the Chairman of the Board shall in writing advise the Collector of Income Tax of its determination as to the value of the land and the rate of the tax; if any, imposed in respect of such land, and the amount of any penalty. (2) In the event of an appeal to the Ministers in terms of section 9, the Minister for Finance and Economic Planning shall advise the Collector of Income Tax on his decision on such appeal. llUlI .,, STATUTllS OF SWAZILAND 5:>.10·11 (3) The provisions of section 60(1). (2) and (3) of the Income Tax (Consolidation) Act, No. 84 of 1959 shall mutatis mutandis apply to the recovery of any tax or interest due under this Order or any penalty imposed by the Board in terms of section 7(1). RcgltfatiollS. II. The Minister may make regulations for ~ (a) the procedures to be followed by the Board; (b) tile prescribing of any forms necessary to carry out the purpose of this Order; (c) fees to be paid by the owner in respect of any appeal by him, Including provision [or the refund of any portion of such fees should the appeal be successful in whole or in part; (,1) the Qn[orccment of an,- dcci'lUlI vy tl,,~ DUdlU 01 use rvnnrarers on appeal. 6