CAP. 112]
Inland Revenue
[1989 Ed.
Section
PART XB
Page
PROVISIONAL PROFITS TAX
63G. Liability for provisional profits tax 136
63H. Amount of provisional profits tax 137
63I. Demands for provisional profits tax 138
63J.
63K. Holding over of payment of provisional profits tax Provisional profits tax to be applied against profits tax 138 139
PART XC
PROVISIONAL PROPERTY TAX
63L. Liability for provisional property tax 140
63M. Amount of provisional property tax 140
63N. Demands for provisional property tax 141
63O. Holding over of payment of provisional property tax 141
63P. Provisional property tax to be applied against property tax 142
PART XI
OBJECTIONS AND APPEALS
64. Objections 142
65. Constitution of the Board of Review 145
66. Right of appeal to the Board of Review 145
67. Transfer of appeals under section 66 for hearing and determination by High Court instead of Board of Review 146
68. Hearing and disposal of appeals to the Board of Review 147
69. Appeals to the High Court 149
69A. Right to appeal directly to Court of Appeal against decision of Board of Review 150
70. Assessments or amended assessments to be final 151
70A. Powers of assessor to correct errors 151
70B. Husband and wife 152
PART XII
PAYMENT AND RECOVERY OF TAX 152
71. Provisions regarding payment of tax 155
72. Tax to include fines, etc. 156
73-74. (Repealed)
75. Tax recoverable as a civil debt through the District Court. 156