Inland Revenue.
56. Precedent partner to act on behalf of partnership
57. Principal officer to act on behalf of a company or body of persons
58. Signature and service of notices
[CAP. 112
Page 338
338
338
PART X.—ASSESSMENTS.
339
59. Assessor to make assessments
340
60. Additional assessments
61. Certain transactions and dispositions to be disregarded...
341
62. Notice to be issued by assistant commissioner
341
341
63. Validity of assessments, etc.
PART XI.—APPEALS.
64. Procedure on appeals to the Commissioner
65. Constitution of the Board of Review
66. Right of appeal to the Board of Review
341
343
344
67. Commissioner may refer appeals to the Board of Review
68. Hearing and disposal of appeals to the Board of Review
69. Appeals to the Supreme Court
345
345
346
70. Assessments or amended assessments to be final
347
PART XII.—PAYMENT AND RECOVERY OF TAX.
71. Provisions regarding payment of tax
348
72. Tax to include fines, etc.
349
73. Tax to be a first charge
349
74. Recovery of tax by seizure and sale
349
75. Recovery of tax on certificate to a magistrate
350
76. Recovery from debtor of taxpayer
351
77. Recovery of tax from persons leaving the Colony
352
78. Use of more than one means of recovery
353
PART XIII.—REPAYMENT.
79. Tax paid in excess to be refunded...
353
PART XIV. PENALTIES AND OFFENCES.
80. Penalties for failure to make returns, making incorrect returns, etc.
81. Breach of secrecy and other matters to be offences
82. Penal provisions relating to fraud, etc.
83. Tax payable notwithstanding proceedings
84. Prosecutions, sanction of Commissioner
354
355
355
PART XV.—GENERAL.
85. Power to make rules...
86. Board of Inland Revenue to prescribe forms
87. General power of Governor in Council to exempt
88. Exemption of charitable, ecclesiastical and educational bodies.
SCHEDULES.
356
356
357
357
357
295
1