Businesses, Professions and Trade Licensing Ordinance, 1955

A separate trading licence is required for each of the businesses in the First Schedule which may be carried on and, if such

Schedule so provides, for every premises at which a business to which this Ordinance applies is being carried on or, as the case may be, for every vessel or vehicle or other means or thing by which such business is carried on.

For the purpose of this section and the First Schedule, but not so as to exclude any other reason for considering any premises to be distinct or separate from other premises, premises which are separately let or sub-let, or which, although forming the subject matter of the same tenancy, are connected by a lobby, passage or stairway not let or sub-let together with such premises, shall be deemed to be separate premises.

The issue of a licence and the payment of tax hereunder shall not affect any liability to obtain any licence or other authorization under any other law or to pay any fee prescribed thereunder.

Summary recovery of arrears of tax and surcharge

Where an order is made under subsection (1) the court may, in addition to any period of imprisonment imposed for an offence under section 3, impose a period of imprisonment not exceeding three months for non-payment of the amount of such arrears of tax and charge.

Any money paid pursuant to an order under this section shall be paid or credited to the Collector.

Issue of licences

Every District Officer, other than the District Officer,

Kuching, is hereby appointed to be a Deputy Collector within his district.

Notwithstanding subsection (2), the Minister may, by notification in the Gazette, appoint any person to be a Deputy

Collector within any district or area and any such appointment may be made subject to such limitations or restrictions as the Minister may think fit to impose.

For the purposes of an application under subsection (1), a director or the secretary or any person engaged in the management of a company shall be deemed to be a proprietor of a business.

7

Duration of licences

Where payment is being effected by instalments, each instalment shall become due and payable without demand on the dates specified in the licence.

[Sub. Act A154.]

If any instalment which has become due is not paid by the 16th of the month succeeding that in which it became due, a surcharge equal to the amount of the instalment shall be payable.

[Sub. Ord. No. 15/60.]

If any instalment which has become due is not paid by the end of the month succeeding that in which it became due, a surcharge of double the amount of the instalment shall be payable and the business shall, for the purposes of section 3(1), be deemed to be one in respect of which no licence is in force.

[Sub. Ord. No. 15/60.]

In any case in which an offence against section 3 has been committed by reason of the fact that a licence has ceased to be in force by virtue of this section, the Collector may, with the consent of the ex-licensee, compound the offence by accepting a payment not exceeding one hundred ringgit.

[Sub. Ord. No. 15/60; Am. Act A154.]

Fees

the Collector may, subject to the directions of the

Minister with the concurrence of the Chief Minister, exempt any particular business from payment of tax, or may reduce or remit the tax or any part thereof;

*(b) the Minister with the concurrence of the Chief Minister may, by order signified in the Gazette having application to the whole or any area of Sarawak and to any class or description of business and to any period, grant exemption from the payment of tax, or reduce or remit any tax or any part thereof.

The Collector shall give effect to any order made under subsection (1) (b).

*

See Businesses, Professions and Trades Licensing (Public Bodies) (Tax

Exemption) Order, 1963 (G.N.S. 65/63).

Payment and recovery of tax

Without prejudice to section 15 or to any lawful remedy, any tax, and any penalty for late payment, may be recovered by the

Collector by summons returnable before an Appropriate Sessions

Court Judge, and such Magistrate shall have full jurisdiction, notwithstanding any other law and whatever the amount involved, to order and enforce the payment thereof to the Government of Sarawak:

[Am. Act 92; Act A671.]

9

Provided that—

If any tax, other than tax the payment of which is being effected by instalments, remains unpaid for a period of one month after it became due a penalty of one half of the amount of the tax shall, without prejudice to any penalty which may be imposed under section 3, be payable.

[Sub. Ord. No. 15/60.]

Liability to any penalty shall not be affected by the fact that proceedings have been initiated under this section for the recovery of any tax or penalty, or by a case being stated under section 15, but, in any case in which the Court decides that the tax claimed by the Collector was in excess of what was due, it shall adjust the penalty and, if it considers that the proprietor was justified in making no payment or in making such payment, as he did in fact make, until the question of his liability had been determined by the court, it may remit the penalty.

whether there is any liability to tax or to any penalty for the late payment thereof;

whether such proprietor is or was exempt from tax;

the amount of tax or of any penalty payable by such proprietor; or

the meaning or effect of any of the provisions of this

Ordinance, the Collector may, and, without prejudice to subsection (3) shall, if so required in writing by the registered proprietor, state a case for the opinion of the High Court:

Provided that, save where he has been so required, the Collector shall not state a case without prior notice in writing to the registered proprietor stating briefly why it is proposed to state a case and the circumstances and conditions under which it will not be necessary for him to state a case.

Where a case has been stated pursuant to subsection (1), any proceedings for the recovery of any tax or any penalty under section 9 which may have been initiated shall be stayed until such case has been determined.

If, when he is required to state a case, it appears to the

Collector that there are disputed questions of fact affecting the liability to tax or the amount thereof, he may in his discretion, in lieu of stating a case, take proceedings before an Appropriate Sessions

Court Judge for the recovery of the tax.

[Am. Act 92; Act A671.]

11

Where a case has been stated for the opinion of the High

Court, the Court shall have power to amend the same or to require the

Collector to amend or restate the same, if it apppears to the Court that there are disputed questions of fact affecting the liability to tax or the amount thereof, the Court may in its discretion either direct that evidence be adduced, whether by affidavit or by oral testimony, on such questions as a preliminary issue to the determination of the case stated, or in the course of such determination, or direct the Collector to take proceedings before an Appropriate Magistrate for recovery of the tax alleged to be due so that such disputed questions of fact may, without prejudice to any appeal, be determined in such proceedings.

Upon the hearing of any case stated, the Court shall determine the questions submitted:

Provided that—

An appeal shall lie to the Federal Court from the determination of any question submitted on a case stated, and from any order made by the High Court under subsection (5), in like manner as if the same were an original judgment of the High Court within the meaning of section 67 of the Courts of Judicature Act,

Any person who fails to comply, within a reasonable time and without lawful excuse, with a requirement under subsection (1)

shall be guilty of an offence: Penalty, a fine of one thousand ringgit and the court may, in addition or in lieu of imposing a fine, make an order for the compliance, within a specified time, with such requirement.

Duty of proprietor to notify cessation of carrying on business

The Collector or any police officer may, for the purpose of inspecting any licence or demanding its production, enter any premises or board any vessel in respect of which a separate licence is required, and may also, for the purpose of ascertaining whether a licence is in fact required and has been obtained or for ascertaining the name and address of the proprietor of any business being carried on for which a licence is required, enter upon any premises or board any vessel or aircraft upon which there is reason to believe any business is being carried on for which a licence is required under this Ordinance.

Any person who fails to exhibit his licence as required by subsection (1), or refuses entry to or obstructs any person seeking entry or entering in pursuance of subsection (2), shall be guilty of an offence: Penalty, a fine of two hundred ringgit.

Lost licences

Any such order may, with the approval of the House of

Representatives, have retrospective effect to any date in the year in which the order was made.

*

See G.N.S. 141/61, 5/62 & 60/62.

†

Subsection (1) omitted by Commissioners of Law Revision.

Any order made under subsection (1) shall be laid upon the table of the House of Representatives at the next meeting thereof following the publication of such order in the Gazette and may be amended by resolution of the House of Representatives moved at that meeting or at any subsequent meeting.

[Mod. F.L.N. 418/65 & Reprint Commissioner.]

[Subsection (3) substituted by Ordinance 2 of 1957]

Regulations

declare what contraventions thereof shall constitute offences and may provide for the punishment thereof by penalties not exceeding imprisonment for three months and a fine of five hundred ringgit; and

15

provide for the examination and inspection, by or on behalf of the Collector, of any books or documents, including bills and invoices, which may assist the Collector in making any assessment or adjustment required to be made under this

Ordinance, or in determining any liability for, and the quantum of, any tax imposed hereunder.

The forms to be used in connection with the issue and transfer of licences under this Ordinance shall be those set out in the

Fourth Schedule.

[Amended by Commissioners of Law Revision]

Recovery of tax from persons leaving Sarawak

The Commissioner of Police shall, on receipt of any such certificate and direction issued by the Collector, take, or cause to be taken by any police officer, such measures as may be necessary to prevent the person named in such direction from leaving Sarawak until payment of the tax or penalty or both, as the case may be, has or have been made or secured as aforesaid, including the use of such force as may be necessary, and the seizure, removal or retention of any passport, certificate of identity or other travel document relating to such person and of any exit permit or other document authorizing such person to leave Sarawak.

Act. 344.

At the time of issue of his certificate, the Collector shall issue to such person a notification thereof by personal service, or registered post; but the non-receipt of any such notification by such person shall not invalidate proceedings under this section.

Production of a certificate signed by the Collector, stating that the tax or penalty or both, as the case may be, has or have been paid, or that security has been furnished therefor, or payment of the tax or penalty or both, as the case may be, to the police officer in charge of the police station, shall be sufficient authority for allowing such person to leave Sarawak.

Any person who, knowing that a direction has been issued under this section for the prevention of his departure from Sarawak, leaves or attempts to leave Sarawak without paying all tax for which he is then liable and any penalty which may have become due, or furnishing security to the satisfaction of the Collector for payment thereof shall be guilty of an offence: Penalty, imprisonment for six months and a fine of one thousand ringgit, and may be arrested, without warrant, by any police officer.

No civil or criminal proceedings shall be instituted or maintained against the Government of the Federation or of Sarawak, the Commissioner of Police or any other police officer in respect of anything lawfully done under the authority of this section.

Act. 344.

17

Provision for service of notifications and other communications by Collector

Any communication shall be deemed to have been served three days after the day upon which acknowledgement of its receipt, for the purpose of dispatch by registered post, was given by the Post

Office at which it was posted.

Sessions Court to exercise jurisdiction over offences

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

An importer’s or exporter’s licence, as the case may be, shall entitle the holder to carry on the business of an importer, exporter and general trader.

A licence shall authorize the operation of all sawmills which are owned and operated by the same proprietor and which are specified in the licence.

*Definitions of “goods”, “hoppus ton”, “import” and “log tonnage” deleted by Ordinance 15 of 1960.

*see also Swk. L.N. (F) 15/71.

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

A separate licence shall be required for each cinema or theatre whether or not such cinema or theatre is owned and operated by the same proprietor.

Sub-paragraph (1) shall not apply to a business in which no vessels other than vessels other than vessels propelled only by outboard engines are used for such business.

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

A separate licence is required for each hotel or boarding house whether or not such hotel or boarding house is owned and operated by the same proprietor.

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

21

in a Class I or Class II Bazaar a fee of $25.00;

elsewhere a fee of $25.00

[Item 13 deleted by G.N.S. 60 of 1962]

in a Class I Bazaar a fee of $25.00;

in a Class II Bazaar a fee of $25.00;

in a Class III Bazaar a fee of $25.00;

in a Class IV Bazaar a fee of $25.00;

outside the limits of any bazaar—

if within three miles of any bazaar, the same fee as is payable in the nearest bazaar; or

A separate licence is required in respect of each premises but the licence covers any number of different types of business not being a business specially mentioned in this Schedule.

for any transfer under section 20

$2

for any duplicate licence under section 22

$2

23

SECOND SCHEDULE.

(Part I of First Schedule)

CLASSIFICATION OF BAZAARS.

in the case of any bazaar notified under the Land Code [Cap.

(1958 Ed.)] as an area of town land, the limits thereby notified;

in the case of any bazaar to which paragraph (a) does not apply, the limits notified by any written law, including any repealed written law; and

if neither paragraph (a) nor (b) applies, the area of such trading centre which has been built upon:

Provided that—

if any question arises under the provisions of the First Schedule as to which is the nearest bazaar, a certificate, under the hand of the officer lawfully discharging the functions of a Superintendent of Lands and Surveys of the division in which the premises upon which any business is being carried on are situate, that, having regard to the provisions of this Schedule, the premises therein specified are in a particular bazaar, or that a specified bazaar is the nearest bazaar to such premises, shall justify the Collector in making any assessment or demand, or taking any proceedings, or otherwise acting in a manner which would be justified if such certificate constituted conclusive proof; and

save as aforesaid, such certificate shall, until the contrary is proved, be evidence only of the fact therein stated.

The business of a planter, farmer, stock raiser, market-gardener or dairyman who deals only in the produce of his own estate.

The business of a fisherman or collector of primary products who deals only in the produce of his own labour.

The business of a trader in fruit or vegetables, a milk-seller or hawker, other than a boat hawker, licensed as such under any written law for the time being in force.

Any business conducted in any public market at a stall, table or stance for which rent is paid under any written law for the time being in force.

A business for which a licence is required under any written law for the time being in force relating to the manufacture or sale of intoxicating liquor, where this business is the sole business conducted on the premises.

The business of mining under the authority of any licence or lease granted under any written law for the time being in force.

Domestic industries.

The business of carrying passengers or cargo over a ferry.

The business of a pawnbroker under the authority of any written law for the time being in force.

The business of carrying on a place of public entertainment licensed under the provisions of any written law, other than the business of carrying on a cinema or the business of carrying on a theatre.

Any Co-operative Society other than a Co-operative Retail Store which sells goods to persons who are not members of the Society.

The business of importing chickens, upon a certificate by the Director of

Agriculture to the effect that such business will improve the stock of poultry in

Sarawak.

Any retail business carried on on land not held under a document of title within the meaning assigned thereto by section 2 of the Land Code [Cap. 81 (1958

Ed.)], not being a business dealing with any commodity which the Resident of the division in which such business is carried on has, by writing under his hand, declared to be produce habitually exported from Sarawak.

The business of a midwife registered under the Midwives Ordinance

[Cap. 113].

[Added by G.N. S. 141/61.]

27

The business of carrying on a padi-mill.

[Added by G.N. S. 60/62.]

*Former items (1), (12) and (16) deleted by Ordinance 15 of 1960 and remaining items renumbered.

FOURTH SCHEDULE.

FORM 1

(Section 5, 23 and 24(2))

(I.R.D. No. 7)

SARAWAK GOVERNMENT

THE BUSINESSES, PROFESSIONS AND TRADES

LICENSING ORDINANCE

A LICENCE IS HEREBY GRANTED TO ...

ON PREMISES SITUATED AT ...

...

...

IN RESPECT OF

...

...

...

...

...

TO CARRY ON BUSINESS OF ...

....

...

I hereby undertake to make payment *yearly/half yearly without a demand being made.

........................................

Signature of Licensee

[Subs. Act A154.]

29

FORM 2

(Sections 5, 6 and 23)

(I.R.D. No. 8 (Revised))

SARAWAK GOVERNMENT

THE BUSINESSES, PROFESSIONS AND TRADES

LICENSING ORDINANCE

APPLICATION FOR A TRADING LICENCE

Name in which licence is to be issued if not in name of applicant

...................................................................................................................

by the 16th of the month succeeding that in which it became due, a surcharge equal to the amount of the instalment shall be payable;

by the end of the month succeeding that in which it became due, a surcharge of double the amount of the instalment shall be payable, and the licence lapses.

Where an offence against section 3 of the Ordinance has been committed by reason of the fact that an instalment has not been paid within one month of the due date the Collector may, with the consent of the ex-Licensee, compound it for a payment of an amount not exceeding one hundred dollars.

* Strike out whichever does not apply.

For Official use only

Application

Business

Annual

Number of

No.

Names

Type

Fee

Licence

Register No.

issued

*Strike out whichever does not apply.

[Subs. Act A154.]

FORM 3

(Section 20, 23 and 24(2))

SARAWAK GOVERNMENT

BUSINESSES, PROFESSIONS AND TRADES LICENSING ORDINANCE

APPLICATION FOR A TRANSFER OF TRADING LICENCE