No. 201
INLAND REVENUE.
148
A.D. 1947
Recovery of tax from
persons
Colony.
78. (1) Where the Commissioner is of opinion that any person is about to or likely to leave the Colony without leaving the paying all tax assessed upon him, he may issue a certificate containing particulars of such tax and the name of such person to a Magistrate, who shall on receipt thereof issue a direction to the Commissioner of Police to take such measures as may be necessary to prevent such person from leaving the Colony without paying the tax or furnishing security to the satisfaction of the Commissioner for payment thereof.
Use of
more than
one means
(2) At the time of issue of his certificate to the Magistrate, the Commissioner shall issue to such person a notification thereof by personal service, or registered post; but the non-receipt of any such notification by such person shall not invalidate proceedings under this section.
(3) Production of a certificate signed by the Commis- sioner, Deputy Commissioner, or an Assistant Commissioner stating that the tax has been paid or that security has been furnished for payment of the tax to a police officer in charge of a police station, shall be sufficient authority for allowing such person to leave the Colony.
79. Where the Commissioner is of opinion that application of any of the provisions of this Chapter has failed of recovery. or is likely to fail to secure payment of the whole of the tax due from any person it shall be lawful for him to proceed to recover any sum remaining unpaid by any other means of recovery provided in this Chapter.
Tax paid in excess to be refunded.
CHAPTER XIII.
Repayment.
80. (1) If it is proved to the satisfaction of the Commissioner by claim duly made in writing within three years of the end of a year of assessment that any person has paid tax in excess of the amount with which he was properly chargeable for the year, such person shall be entitled to have refunded the amount so paid in excess :
Provided that nothing in this section shall operate to extend or reduce any time limit for appeal or repayment specified in any other section or to validate any objection or