require the Magistrate in any proceeding thereunder to
consider, exm
in the sertificate of
decide the correctness of any statem
Comună a să cuBT”“”,
(2) In my proceeding under sub-section (1) the
missioner's certificate shall be sufficient evidence that
tax has been duly assessed and is in default, and any
plea that the tax is excessive, incorrect, or under appeal
shall not be
tertained, exospt that where any person
prooseded against has not appealed within the proper time
95
against all
assessment in respect of which
is
charged and alleges that
is in excess of
sum which
abuld have been charged if he had so appealed, the court may
adjourn the matter for not more
such person to submit to
tax.
an thirty days to enable
Comissioner his objection to
(3) The Cornisɛioner, shall notedthstanding the
provisions of section 71, consider mich objection and give
his decision thereon, which shall be final, and shall
certified by hẩu to the Magistrate, and proceedings under
this section shall thereupon be remmed to enforce payment
of tax as redised or confimed under such decision.
77. (1) Where tax payable by any person is in default and
it appears to the Commissioner to be probable tha
any persoILI -
(a) owes or is about to pay money
defaul ter;
or
(b) holds mone fer or on account of the defaulter;
(c) holda money on account of some other person for
payment to the defaulter; or
(d) has authority from some other person to pay
to the defaulter,
Commissioner may give to such person notice in writing
(a copy of which shall be sent by post to the defaulter)
requiring him pay any much moneys not exceeding the
amount of the tax in default to
notice. The notice shall apply
officer named in such
all much moneys which are
/ân