Inf Tore than
ÖDA MESDE
of recovery.
Tax paid in excuse to be refunded.
Fenalties
for failure
to make
relorda making
incorrect returns, etc.
40
without paying the tax or furnishing security to the satisfaction 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 Comunis- 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 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.
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 appeal which is otherwise invalid, or to authorise the revision of any assessment or other matter which has become final and conclusive.
(2) Where through death, incapacity, bankruptcy, liquidation, or other cause a person who would but for such 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 hira for the benefit of such person or his estate any tax paid in excess within the meaning of sub-section (1).
CHAPTER XIV.
Penalties and Offences.
81. (1) Every person who without reasonable excuse-
(a) fails to comply with the requirements of a notice given
to him under any of the following sections or subsections ---
62 (1), 52 (3), 62 (4) (e), 63 (1), or 53 (2); or
(b) fails to attend in answer to a notice or summone issued under sections 62 (4) (b), 86 (5), or 69 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or
farme
41
(c) fails to comply with the requirements of sections 52 (2), 52 (6), or 74 (2),
shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding two thousand dollars.
(2) Every person who without reasonable excuse----
(a) makes an incorrect return by omitting or under- stating any income of which he is required by this Ordinance to make return, either on his behalf or on behalf of another person or a partnership; or
(b) makes an incorrect statement in connection 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;
shall be guilty of an offence and shall for such offence be liable on summary conviction to a fine not exceeding the total of two thousand dollars and the amount of lax which has been undercharged in consequence of such incorrect return, state- ment, or information, or would have been so undercharged if the return, statement or information had been accepted as correct.
(3) No person shall be liable to any penalty under this section unless the complaint concerning such offence was made in the year of assessment in respect of or during which the offence was committed or within three years after the expiration thereof.
(4) The Commissioner may compound any offence under this section and may before judgment stay or compound any proceedings therewider.
82. Every person who-
Breach of
Becrecy and other mat-
(a) nects under this Ordinance without taking an oath of tors to be
secrecy as required by section 4(2); or
(b) acts contrary to the provisions of section 4(1) or to
an oath taken under section 4(2); or
(c) aids, abets, or incites any other person to act contrary
to the provisions of this Ordinance,
shall be guilty of an offence and shall for each such offence be liable on summary conviction to a fine not exceeding ona thousand dollars.
offatica,
83. (1) Any person who wilfully with intent to evade Fenal
or to assist any other person to evade tax-
(a) omits from a return made under this Ordinance any income which should be included; or
(b) makes any false statement or entry in any return made under this Ordinance; or
provisions relating to fraud, abc
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