101
(2) The Commissioner may compound any offence under this
section and may before Judgment stay or compound any
proceedings thereunder.
The institution of proceedings for, or the imposition
of, a penalty, fine, or tem of imprisonment under this
Chapter shall not relieve any person from liability to
any tax for which he is or may
ssessment, or payment
85.
liable.
Ne prosecution in respect of an offence under section
oœmenoed, except at the instance of
er section 83 ma
of with
Chapter XV
General
sanotion of the Coumissioner.
86. (1) The Board
Income Tax my from time to time mai e
rules generally for carrying out the provisions of this
Ürdinance and for the ascertainment and determination of any
class of income.
(2) Without prejudice to the generality of the foregoing
power such rules may
(a) prescribe the procedure to be followed on
application for refunds and relief;
(b) provide for m itter which by this Űrdinance
Br may
prescribed.
(3) Such rules may prescribe fines recoverable
conviction for my contravention thereof or failure
omply therewith not exceeding in sach case a mm of two
hundred dollars.
(4) All such rules
the Board of Inoque la
shall be submitted to
Governor, and shall be subject to
the approval of the Legislative Commoil.
87.
Board of Income Tax may prescribe any forms which
may be necessary for carrying this Ordinance into effect.
88. Taxes under this Ordinance shall, sibject to the
previsions of this ordinance and no twi tha tanding anything
contained in any other written law or in any convention grant
/or