46
paid by him at
is his hands or due from him or about
date of receipt of mich notice, or come into his hands or
become
from him or about to be paid by him at
time
within a period of thirty days thereafter.
(2) Any person who has made my payment in pursuano
ais section shall be deemed to have acted under the
authority of person by whom
tax waa payable and of
all other persons concerned, and is hereby indemnified in
respect of much payaant against all proceedings, civil or
oriminal, notwithstanding the provisons of any written law,
contraet or agreement.
(3) Any persoNL
whom a notice has been gåven under
sub-section (1) who is unable to comply therewith owing to
fact that
monays in question do not covas into his
hands or become due from him within
period referred to in
sub-section (1) shall within fourteen days of the expiration
thereof give notice in writing
missioner soquainting
him with the facts.
(4) Mhere any parson
a notice has been given.
under mab-section (1) is unable to comply therewith and has
failed to give notice to
Commissioner as provided in sub-
section (3), or where he has deducted or could have deducted
tax to which the noties relates or any part thereof and
has not paid over as directed by the Ccmaissioner the amount áf
such tax or part thereof within fourteen days after
expiration of the period referred to in sub-section (1), ha
shall be personally liable for the whole of the tax which
he has been required to deduct, which may be recovered from
him all means provided in this (rdinanos,
78.
(1) there the Commissioner is of opinion that any
person is about to or likely to leave the Colony without paying
all tax assessed upon him, he may inmue a certificate contain-
ing particulars of such tax and the næse of such person
Magistrate, who shall on receipt thereof issue a direction
Commissioner of Police to take sich mERBUTOB