1989 Ed.]
Inland Revenue
[CAP. 112
153
(3) Where the Commissioner is of opinion either that the tax or any part thereof held over under subsection (2) is likely to become irrecoverable, or that the person objecting or appealing is unreasonably delaying the prosecution of his objection or appeal, he may cancel any order made under that subsection and make such fresh order as the case may appear to him to require. (Amended 49 of 1956 s. 53; 35 of 1965 s. 37)
(4) Where, upon the final determination of an objection or appeal under Part XI, or upon any order made by the Commissioner, any tax which has been held over under subsection (2) becomes payable or the tax charged is increased, the Commissioner shall give to the person objecting or appealing a notice in writing fixing a date on or before which any tax or balance of tax shall be paid. Any tax not so paid shall be deemed to be in default. (Amended 30 of 1950 Schedule; 49 of 1956 s. 53; 35 of 1965 s. 37)
(5) Where any tax is in default, the Commissioner may in his discretion order that a sum or sums not exceeding 5% in all of the amount in default shall be added to the tax and recovered therewith.
(5A) Where on the expiry of a period of 6 months from the date when any tax is deemed to be in default, whether such date was before or after 1 August 1984, there remains unpaid any amount of the aggregate of-
(a) the tax deemed to be in default; and
(b) any sum added thereto under subsection (5),
the Commissioner may order that a sum or sums not exceeding 10% in all of the unpaid amount shall be added to the unpaid amount and recovered therewith. (Replaced 52 of 1984 s. 2)
(5B) Any amount charged by the Commissioner prior to 1 August 1984 in the purported exercise of his powers under subsection (5A) by way of surcharge upon the unpaid amount of any sum added to tax under subsection (5) shall, notwithstanding that the tax was not in default at the time of making such charge, be deemed to have been validly charged and to be recoverable as if the tax had been in default at the time of making such charge. (Added 52 of 1984 s. 2)
(6) Notwithstanding anything contained in the previous subsections of this section the Commissioner may agree to accept payment of tax by instalments. (Amended 49 of 1956 s. 53)
(7) Where the Commissioner exercises his powers under the proviso to subsection (2) and a person is required to purchase a certificate under paragraph (a) of that proviso-
(a) a certificate in an amount equal to the tax or any part thereof the payment of which is held over shall be purchased within a period of 14 days from the date of the order of the Commissioner, or on or before the date for the payment of tax specified in the notice of the assessment, whichever is the later, failing which the provisions of subsection (2) shall apply as they would if there had been no order;