Hecovery of tax from
leaving the Colony.
Cse of more
tban
bá
recovery.
24
officer to whom such certificate is issued shall be empowered and is hereby required to cause the tax to be recovered from the defaulter named in the certificate by seizure and sale of his movable property.
(b) The said seizure shall be effected in such manner as the said officer shall deem most expedient in that behalf, 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 said five days, the Collector or bailiff shall cause the said property to be sold by public auction.
(e) The sum realized by the sale shall be applied- (firstly, in payment of the costs and charges of seizing, keeping, and selling the property, and
(ii) secondly, in satisfaction of the tax in default, and any 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 non receipt of such notification by the defaulter shall not invalidate proceedings under this section.
50-(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 contain ing particulars of such tax and the name of such person to 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 satis- faction of the Commissioner for payment thereof,
(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.
51. Where the Commissioner is of opinion that applica- tion of any of the provisions of this Chapter has failed 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.
25
CHAPTER IX.
REPATMENT
52-(1) If it is proved to the satisfaction of the Com- missioner 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 bave 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 appeal which is otherwise invalid, or to authorize the revision of any assessment or other matter which has become final and conclusive.
(2) Where through death, incapacity, bankruptcy, liqui- dation, or other cause a person who would but for anch cause have been entitled to make a claim under sub-section (1) is unable to do so, his executor, trustee, or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of sub-section (1).
CHAPTER X.
PENALTIES AND ÖFFENCEA.
Tax paid in
cofundad
to be
for failura
53-(1) Every person who without reasonable excuse- Penalties (a) fails to comply with the requirements of a notice to make given to him under any of the following sections or sub- returns, sections:-21 (2), 27 (1), 27 (3), 27 (4) (@), 28 (1), 28 (2), correct or 23, or
(b) fails to attend in answer to a notice or summons issued under sections 27 (4) (6), 39 (6), or 43 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or
(c) fails to comply with the requirements of sections 27 (2), 27 (7), or 48 (2),
shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding five hundred dollars.
(2) Every person who without reasonable excuse--
(a) makes an incorrect return by omitting or understating any income of which he is required by this Ordinance to makë return, either on bis own behalf or on behalf of another person or a partnership; or
(b) makes an incorrect statement in connexion with a claim for any deduction or allowance under this Ordinance; or (c) gives any incorrect information in relation to any matter or thing affecting his own liability to tax or the liability of any other person or of a partnership,
making
retoras, mic,
No comments yet.
Private notes are available after approval.