Section 1

This Ordinance may be cited as the Businesses, Professions and Trades Licensing Ordinance.*

*

Amended by Ord. 19/62. This Ordinance has been declared Feneral Law—See

F.L.N. 200/65.

Interpretation

†2. In this Ordinance—

[Amended by Ordinance 38 of 1957]

“Appropriate Magistrate” means a Magistrate exercising jurisdiction within the district, or within any one of the districts, within which the premises, upon or from which the business licensed may under such licence be carried on, is situate or, if there are no such premises, within the district or districts in which the business may under the licence be carried on;

“business”

means any form of trade, commerce, craftsmanship, profession, calling or other activity carried on for the purpose of gain but does not include an office or employment or any charitable undertaking;

[Sub. Ord. No 15/60.]

4

“Collector” means the Director of Inland Revenue and includes a Deputy Collector appointed by or under section 5 (2):

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

Provided that, subject to any directions of the Minister, the powers of a Deputy Collector shall be exercised in conformity with the instructions of the Collector;

“company” means any incorporated company, whether or not such company is incorporated in Sarawak;

[Inserted by Ordinance 38 of 1957]

“penalty” or “penalty for late payment” in sections 9, 15 and 25 includes the surcharge imposed by section 6 (3) and (4);

“proprietor” means the owner of a business and includes any person carrying on such business in partnership or association with others and, for the purpose of liability to tax, or any penalty for late payment, or any surcharge, includes the personal representatives or trustee in bankruptcy of any of the aforesaid persons and any manager, agent, receiver or other person through or by whom, or in association with whom, the business is carried on, but does not include any employee, other than a manager, whose interest in the business is confined solely to the receipt of remuneration determined in advance and having no relation to the profits made;

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

“registered proprietor” means the person declared by the licence to be the proprietor of the business thereby licensed;

“tax” means the fee payable for a licence issued under this

Ordinance;

†

Definitions of “month”,”volume of bussiness” and “year” deleted by Ord.

15/60.

5

Prohibition of carrying on business without a licence