### Betting Duty Ordinance 《博彩稅條例》

6ZF. Revocation of licences
(1) The Secretary may, by notice in writing given to the holder of a licence, revoke the licence if the holder has—
(a) contravened this Ordinance;
(b) failed to comply with a condition of the licence;
(c) failed to pay a financial penalty;
(d) gone into liquidation; or
(e) entered into a composition or arrangement with its creditors.
(2) The Secretary may also, by notice in writing given to the holder of a licence, revoke the licence if the Secretary is no longer satisfied that the holder, or any of the directors, principal officers or controllers of the holder, is a fit and proper person for the purpose of section 6GB, 6I or 6X, as the case may be. (Amended 17 of 2006 s. 18)
(3) The notice shall specify—
(a) the reasons for revoking the licence; and
(b) the date on which the revocation is to take effect.
(4) Before revoking a licence, the Secretary shall—
(a) give the holder of the licence a reasonable opportunity to make representations; and
(b) consider the representations, if any.
(5) The Secretary shall not revoke a licence under this section unless, in all the circumstances of the case, the revocation is proportionate and reasonable in relation to the reason that gave rise to the revocation.

6ZG. Appeals against financial penalties, variation of licence conditions and revocation of licences
(1) If the holder of a licence is not satisfied with a decision of the Secretary to—
(a) vary the conditions of the licence;
(b) impose a financial penalty on the holder; or
(c) revoke the licence,
the holder may appeal against the decision to the Appeal Board.
(2) The appeal shall be made by giving a notice of appeal in writing to the Chairperson of the Board. The appeal may only be made within 30 days after the day on which notice of the decision is given to the holder.
(3) If an appeal is made against a decision other than a decision to revoke a licence, the effect of the decision is suspended until the appeal is determined by the Board.
(4) If an appeal is made against a decision to revoke a licence, the effect of the decision is not suspended by the making of the appeal.

### Betting Duty Ordinance 《博彩稅條例》

6ZH. Establishment and composition of Appeal Board
(1) For the purpose of determining appeals under section 6ZG, there is established an Appeal Board.
(2) Subject to subsection (3), the Chief Executive shall appoint—
(a) a person, who is qualified for appointment as a District Judge under section 5 of the District Court Ordinance (Cap. 336), as the Chairperson of the Board; and
(b) not less than 4 other persons as members of the Board.
(3) No public officer shall be appointed under subsection (2).
(4) As soon as practicable after a person is appointed under this section, or has ceased to be so appointed, the Secretary shall publish a notice of that fact in the Gazette.
(5) A person who is appointed under this section may resign at any time by notice in writing given to the Chief Executive.

6ZI. Determination of appeals
(1) The jurisdiction of the Appeal Board in determining an appeal shall be exercised by—
(a) the Chairperson of the Board; and
(b) not less than 2 members of the Board as the Chairperson may designate for the appeal.
(2) Questions before the Board shall be determined by the majority of the persons hearing the appeal, and in the event of an equality of votes the Chairperson shall have a casting vote.
(3) Hearing of an appeal shall be held in public unless the Chairperson decides that the hearing shall be held in private.
(4) Subject to this Part, the Chairperson may decide on any matter of practice or procedure relating to the hearing of appeals.
(5) In determining an appeal, the Board may—
(a) receive evidence on oath;
(b) admit or take into account any statement, document, information or matter whether or not it would be admissible as evidence in a court of law; and
(c) by notice in writing, summon any person to appear before it to produce any document or to give evidence.
(6) If a notice is given under subsection (5)(c) to a person, and the person fails to, without reasonable excuse—
(a) comply with the notice; or
(b) answer truthfully and completely a question put to him by the Board,
the person commits an offence and is liable to a fine at level 3.
(7) The Board shall determine the appeal by reversing, varying or confirming the decision that is appealed against. The determination is final.

6ZJ. Giving notices under this Division
A notice that is required to be given under this Division to the holder of a licence may be given by sending the notice to the address of the holder by registered post.

### Betting Duty Ordinance 《博彩稅條例》

6ZK. Keeping of records
(1) A person who conducts an authorized betting activity shall—
(a) keep sufficient records, in the English or Chinese language, of all receipts, payments and other transactions relating to the activity, in such a manner that enables the duty charged under this Ordinance in relation to the activity to be readily ascertained; and
(b) keep those records for a period of not less than 7 years after the completion of the transactions to which they relate.
(2) In this section, records (紀錄) includes—
(a) books of account (whether kept in a legible form, or in a non-legible form by means of a computer or otherwise) that record receipts and payments; and
(b) vouchers, bank statements, invoices, receipts, and such other documents as are necessary to verify the entries in the books of account.

(3) A person who, without reasonable excuse, contravenes this section commits an offence and is liable to a fine at level 6.
(Added 29 of 2003 s. 14)

6ZL. Production of records for inspection
(1) On being so requested by the Collector, a person who keeps a record under section 6ZK shall—
(a) produce the record for inspection by the Collector at such place and time as the Collector may reasonably direct;
(b) provide to the Collector a copy or an extract of the record in such form as the Collector may reasonably direct.
(2) A person who, without reasonable excuse, contravenes this section commits an offence and is liable to a fine at level 3.
(Added 29 of 2003 s. 14)

6ZM. Provision of certain information to Collector
(1) If the Collector reasonably believes that any person has information that affects the amount of a duty that may be collected under this Ordinance, the Collector may, by notice in writing given to the person, require the person to provide the information to the Collector, in such form and before such date as may reasonably be specified in the notice.
(2) A person who, without reasonable excuse, contravenes a requirement under subsection (1) commits an offence and is liable to a fine at level 3.
(Added 29 of 2003 s. 14)

6ZN. Duty recoverable as civil debt
The Government may recover any duty payable under this Ordinance as a civil debt.
(Added 29 of 2003 s. 14)