I move:
(1) That for the purpose of ascertaining, in the case of a house or building rated for the first time, the annual value with reference to which tax is, in pursuance of Section 187 of the Income Tax Act, 1918, to be charged under Schedule A of that Act, the respective surveys and valuations with reference to which such house or building is so rated shall be deemed to have been in force for the year of assessment during which such house or building first becomes occupied, but subject to any relief which may be necessary in respect of that part (if any) of the said year during which such house or building was not occupied.
(2) It is hereby declared that it is expedient in the public interest that this Resolution shall have statutory effect under the provisions of the Provisional Collection of Taxes Act, 1927 (No. 7 of 1927).
This is to make buildings assessable for tax from the date of occupation.