Chapter III
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Payment and Recovery of Tax
72. (1)
tax charged by any assessment shall be paid in the manner
directed in the notice of assesmacat
or before
ate specified
in such notice. Any tax not so paid shall be demed to be in default,
and the person by whom such tax is payable or, where any tax is pay-
able by more than on person or by a partnership, then each of such
persona and each partner in the partnership, shall be deemed to be
a defaulter, for the purposes of this Ordinance.
(2) Tax shall be paid notwithstanding any notice of objection or
appeal, unless the Commissioner orders that payment of tax or any
part thereof be held over pending the result of such objection or
appeal.
(3) Where the Commissioner is of opinion either that the tax or
any part thereof held over under sub-section (2) is likely to becɑOVO
irrecoverable, or that the appellant is unreasonably delaying the
prosecution of his appeal, he may cancel any order made under that
sub-section and make such fresh order as the case may appear to him
to require.
(4) where, upon the final determination of
al under
Chapter VIII, or any order made by the Commissioner any tax
which has been held over under sub-section (2) becomes payable or
the tax charged by the original assessment is isaressed, the
Commissioner shall gåve to the appellant a notice in writing fixing
ite 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.
missioner may in his
(5) where any tax is in default, the
discretion order that a sum sums not exceeding five per centum
in all of the amount in default shall be added to the tax and
recovered therewith.
(6) Notwithstanding anything contained in the previous sub-
sections of this section the Commissioner may agree to accept
payment of Salaries Tax by instalmenta not exceeding four in number,
73. In the succeeding sections of this Chapter, "tax" includes
ANY SUN or Bume added under section 56 (5) by reason of default,
/together