Inland Revenue.
notification thereof by personal service, or registered post; but the non-receipt of any such notification by such person shall not invalidate proceedings under this section.
[CAP. 112
Schedule.
(3) Production of a certificate signed by the Commissioner, deputy commissioner, or an assistant commissioner stating that the tax has been paid, or that security has been furnished for payment of the tax, to a police officer in charge of a police station shall be sufficient authority for allowing such person to leave the Colony.
[78]
78. Where the Commissioner is of opinion that application of any of the provisions of this Part has failed or is likely to fail to secure payment of the whole of the tax due from any person it shall be lawful for him to proceed to recover any sum remaining unpaid by any other means of recovery provided in this Part.
[79]
Use of more means of than one recovery.
PART XIII.
Repayment.
79. (1) If it is proved to the satisfaction of the Commissioner by claim duly made in writing within three years of the end of a year of assessment that any person has paid tax in excess of the amount with which he was properly chargeable for the year, such person shall be entitled to have refunded the amount so paid in excess : Provided that nothing in this section shall operate to extend or reduce any time limit for appeal or repayment specified in any other section or to validate any objection or appeal which is otherwise invalid, or to authorize the revision of any assessment or other matter which has become final and conclusive.
(2) Where through death, incapacity, bankruptcy, liquidation, or other cause a person who would but for such cause have been entitled to make a claim under subsection (1) is unable to do so, his executor, trustee, or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of subsection (1).
[80]
Tax paid in excess to be refunded.
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