SPECIAL TAX (HEAVY OIL ENGINE MOTOR VEHICLES)

Mr T. M. Hart: Sir, as the hour is now past twelve, do you wish me to continue?

Mr Speaker: Let us try this one, shall we?

Mr Hart: Before speaking to the motion standing in my name, I seek permission to touch on one or two connected subjects.

As hon. Members are aware, a new Customs Ordinance was enacted in February of this year. This Ordinance consolidates and amends the law relating to the collection of revenue on intoxicating liquors, tobacco and petroleum. It is hoped to bring this law into operation in the near future, when the existing Liquors Revenue Ordinance, Tobacco Duty Ordinance and the Petroleum Revenue Ordinance will be repealed. In preparation for the coming into force of the new Ordinance, it is necessary to promulgate the rules and regulations and subsidiary legislation required to implement the law. Hon. Members will have noticed that today there have been tabled three Sessional Papers, which include the regulations and rules which have been made by the Governor in Council under the new Customs Ordinance. These rules and regulations have been published in the Gazette for the information of the public.

Sessional Paper No. 20 contains the Liquors Licensing Regulations, 1955, which supersede the Liquors Licensing Rules, 1937. Several amendments have been incorporated in these new Regulations, mostly connected with bringing existing procedure into line with modern conditions. The opportunity has been taken to incorporate certain recommendations made by the Liquors Licensing Law Committee. No change in fees has been proposed.

Sessional Paper No. 21 contains the Customs Regulations, 1955, which have been made by the Governor in Council under section 114 of the new Ordinance, and which consolidate and amend the Liquors Revenue Rules, 1937, the Tobacco Duty Rules, 1948, the Petroleum Duty Rules, 1948, and the Petroleum Revenue (Heavy Oil Engined Vehicles) Rules, 1948. Here again, the amendments proposed are mostly procedural, and they are aimed at making the Customs Department more efficient and adding to the convenience of the public.

Sessional Paper No. 22 contains the Customs (Duties) Order, 1955. This Order reintroduces the rates of duty on tobacco, petroleum and liquor which were in force under the old Order. No change is at present contemplated.

It is also necessary to introduce legislation connected with the special rates of tax on vehicles using heavy oil and diesel oil. This brings me to the motion standing in my name. As hon. Members are aware, this duty is imposed under section 16 (2) of the new Ordinance. Before moving the motion, Sir, which I have the authority of His Excellency the Governor to do, I would like to draw attention to a clerical inadvertence which has occurred in the terms of the motion. Hon. Members will note that the words "traction engines" and "motor cars" appear in the motion when, in fact, under the new Ordinance the term used is "motor vehicles". I should therefore, with your permission, like to amend the motion as follows: In the third line of the motion, I should like to substitute for the words "traction engines and motor cars" the words "motor vehicles". In the first line of section (a) of the Schedule in the motion, I wish to substitute the word "vehicle" for the word "car"; and under section (c) of the Schedule, I should like to delete the words "traction engine" and substitute therefor the phrase "motor vehicles constructed for the conveyance of passengers".

I have here a copy of the amendments.

Copy handed to Mr Speaker.

Mr Hart: The motion will then read - shall I read it?

Mr Speaker: Can I just look through this first, would you mind? Have hon. Members got those amendments?

Hon. Members indicated assent.

Mr Speaker: Mr Hart, they are in order; they do not involve any material change in any principle, and I therefore allow the amendments.

Mr Hart: Do you wish me to read the whole motion, Sir?

Mr Speaker: I think you had better, now that it has been amended.

Mr Hart: The motion then reads:

That this Assembly resolves that the scales of the special tax leviable under section 16 (2) of the Customs Ordinance, 1955, on motor vehicles which are equipped with engines using heavy oil or diesel oil as fuel or fitted with producer gas attachments shall be with effect from the date of the coming into force of that Ordinance the scales set out in the Schedule hereto: - SCHEDULE (a) For every motor vehicle constructed for the conveyance of passengers (other than a hackney carriage) - twice the amount of the computed annual licence fee prescribed for a motor vehicle of the same class or description under section 45 of the Road Traffic Ordinance, 1941. per annum $ (b) For every hackney carriage - for each passenger up to 20 for which the vehicle is licensed 36 for each additional passenger in excess of 20 24 (c) For every motor vehicle constructed for the conveyance of passengers - Weight unladen Not exceeding 30 cwts. 360 Exceeding 30 cwts. but not exceeding 40 cwts. 600 Exceeding 40 cwts. but not exceeding 50 cwts. 720 Exceeding 50 cwts. but not exceeding 60 cwts. 960 Exceeding 60 cwts. but not exceeding 70 cwts. 1,040 per annum $ Exceeding 70 cwts. but not exceeding 90 cwts. 1,280 Exceeding 90 cwts. but not exceeding 100 cwts. 1,440 Exceeding 100 cwts, but not exceeding 110 cwts. 1,580 For each additional 10 cwts. or part of 10 cwts. in excess of 110 cwts. 240 Provided that the tax leviable on road rollers shall be one half of the above rates.

These rates, Sir, are the same as are enforced at the present moment. The only alteration suggested in this motion is that provision will be made in the resolution for a rebate of tax on road rollers. This, at the present time, is made by the Governor in Council under the Fees Ordinance. It is considered more appropriate that it should be included in this resolution. Sir, I beg to move.

The Minister for Education (Mr Chew Swee Kee): I rise to second.

Question proposed.

The Minister for Health (Mr A. J. Braga): Mr Speaker, Sir, I have had occasion to ask both my learned Friends on either side of me what the expression "hackney carriage" means. It is rather a hackneyed phrase, and I do recommend that in future legislation the words "hackney carriage" be substituted for something much more fitting for the modem types of vehicles we use today.

Mr Hart: I am afraid I have not couched my motion precisely, and what I said verbally does not coincide with what is written in the amendment which I handed to you, Sir. I will read from the amendment. In section (c) of the Schedule, I said, in reading out the amendment:

"For every motor vehicle constructed for the conveyance of passengers" -

when, in fact, I should have read "not constructed for the conveyance of passengers".[Interruption.]

Mr Speaker: I see, yes. Hon. Members must make a note of that. Section (c) of the Schedule should really read:

"For every motor vehicle not constructed for the conveyance of passengers".

I will put the Question now. I will read the whole motion, so that there can be no doubt about it.

Original Question, as amended, put, and agreed to.

Resolved,

That this Assembly resolves that the scales of the special tax leviable under section 16 (2) o the Customs Ordinance, 1955, on motor vehicles which are equipped with engines using heavy oil or diesel oil as fuel or fitted with producer gas attachments shall be with effect from the date of the coming into force of that Ordinance the scales set out in the Schedule hereto: - SCHEDULE (a) For every motor vehicle constructed for the conveyance of passengers (other than a hackney carriage) - twice the amount of the computed annual licence fee prescribed for a motor vehicle of the same class or description under section 45 of the Road Traffic Ordinance, 1941. per annum $ (b) For every hackney carriage - for each passenger up to 20 for which the vehicle is licensed 36 for each additional passenger in excess of 20 24 (c) For every motor vehicle not constructed for the conveyance of passengers - weight unladen Not exceeding 30 cwts. 360 Exceeding 30 cwts. but not exceeding 40 cwts. 600 Exceeding 40 cwts. but not exceeding 50 cwts. 720 Exceeding 50 cwts. but not exceeding 60 cwts. 960 Exceeding 60 cwts. but not exceeding 70 cwts. 1,040 Exceeding 70 cwts. but not exceeding 90 cwts. 1,280 Exceeding 90 cwts. but not exceeding 100 cwts. 1,440 Exceeding 100 cwts. but not exceeding 110 cwts. 1,580 For each additional 10 cwts. or part of 10 cwts. in excess of 110 cwts. 240 Provided that the tax leviable on road rollers shall be one half of the above rates.