Recovery
of tax on
certificate
to a Magistrate.
Ordinance
No. 41 of 15322
may
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(b) The said seizure shall be effected in such manner as be prescribed and any property so seized shall be kept for five days at the costs and charges of the defaulter. If the defaulter does not pay the tax in default together with the costs and charges within the maid five days, the Collector or bailiff shall cause the said property to be sold by public auction.
(c) The sum realized by the sale shall be applied--
(i) firstly, in payment of the costs and charges of seizing, keeping, and selling the property, and
(ii) serondly, in satisfaction of the tax in default, and Buy balance shall be restored to the owner of the property seized.
(3) Whenever the Commissioner issues a certificate under this section, he shall at the same time issue to the defaulter a notification thereof by personal service, registered post, or telegraph; but the not-receipt of such notification by the defaulter shall not invalidate proceedings under this section.
76. (1) Where the Commissioner is of opinion in any case that recovery of tax in default by seizure and sale is impracticable or inexpedient, or where the full amount of the tax has not been recovered by seizure and sale, he may issue a certificate containing particulars of such tax and the name and last known place of business or residence of the defaulter to a Magistrate. The Magistrate shall thereupon summon such defaulter before him to show cause why further proceedings for the recovery of the tax should not be taken against him, and in default of sufficient cause being shown, the tax in default shall be deemed to be a fine imposed by a sentence of the Magistrate on such defaulter for an offence punishable with fine only or not punishable with imprisonment, and the provisions of the Magistrates Ordinance, 1932, relating to default of payment of a fine imposed for such an offence shall thereupon apply, and the Magistrate may make any direction which, by the provisions of that Ordinance, he could have mude at the time of imposing such sentence:
Provided that nothing in this section shall authorize or require the Magistrate in any proceeding thereunder to couskler, examine, or decide the correctness of any statement in the certificate of the Commissioner,
(2) In any proceeding under sub-section (1) the Commis- pioner's certificate shall be sufficient evidence that the tax has been duly assessed and is in default, and any plea that the tax is excessive, incorrect, or under appeal shall not be entertained, except that where any person proceeded against bas not appealed within the proper time against all the assessment in respect of which the tax is charged and alleges that the tax is in excess of the sum which would have been charged if he had so appealed, the court may adjourn the matter for not more than thirty days to enable such person to submit to the Commissioner his objection to the tax.
(8) The Commissioner, shall notwithstanding the provisions of section 71, consider such objection and give bis decision thereon, which shall be final, and shall be certified by
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him to the Magistrate, and proceedings under this section shall thereupon be resumed to enforce payment of the tax as reduced or confirmed under such decision.
77. (1) Where tax payable by any person is in default and it appears to the Commissioner to be probable that any person→→→
(a) owes or is about to pay money to the defaulter; or (b) holds money for or on account of the defaulter; or (c) holds money on account of some other person for payment to the defaulter; or
(d) has authority from some other person to pay money to the defaulter,
the Commissioner may give to anch person notice in writing (a copy of which shall be sent by post to the defaulter) requiring him to pay any such money not exceeding the amount of the tax in default to the officer named in such notice. The notice shall apply to all such moneys which are in his hands or due from him or about to be paid by him at the date of receipt of such notice, or come into his hands or become due from him or about to be paid by him at any time within a period of thirty days thereafter.
(2) Any person who has made any payment in pursuance of this section shall be deemed to have acted under the authority of the person by whom the tax was payable and of all other persons concerned, and is hereby indemnitied in respect of such payment against all proceedings, civil or criminal, notwithstanding the provisions of any written law, contract or agreement.
(3) Any person to whom a notice has been given under sub-section (1) who is unable to comply therewith owing to the fact that the moneys in question do not come into his hands or become due from him within the period referred to in sub- section (1) shall within fourteen days of the expiration thereof give notice in writing to the Commissioner acquainting him with the facts.
(4) Where any person to whom a notice has been given under sub-section (1) is unable to comply therewith and has failed to give notice to the Commissioner as provided in sub- section (3), or where he has deducted or could have deducted the tax to which the notice relates or any part thereof and has not paid over as directed by the Commissioner the amount of such tax or part thereof within fourteen days after the expiration of the period referred to in sub-section (1), he shall be personally liable for the whole of the tax which he has been required to deduct, which may be recovered from him by all means provided in this Ordinance for the recovery of tax from a person who has made default in payment.
78. (1) Where 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 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
Recovery of taxpayer.
from debtor
every of a from leaving the
pardy US
Colony,