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(c) holds money on account of some other person for payment to such defaulter or to such person who has quitted the Colony; or
(14) has authority from some other person to pay money to such defaulter or to such person who has quitted the Colony,
The Commissioner may give such person notice in writing (a copy of which shall be sent by post to the defaulter or to the last known postal address of the person who has quitted the Colony) requiring him to pay such moneys not exceeding the amount of tax in default or charged, as the case may be, to the officer named in such notice. The notice shall apply to all such moneys which are in his hands or due from bim or about to be paid by him at the date of receipt of such notice or which 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.
(z) 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 or on whom it was charged and of all other persons concerned, and is hereby indemnified 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 notice has been given under subsection (1) who is unable to comply there with shall within fourteen days of the expiration of the period of thirty days from the date of receipt of such notice give notice in writing to the Commissioner acquainting him with the facts.
(4) Any person to whom a notice has been given under subsection (1) who could have complied there- with but failed to do so within fourteen days after the expiration of the period referred to in subsection (1), shall be personally liable for the whole of the tax which he was required to pay, and such tax 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.
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57. Section 77 of the principal Ordinance is amended-
Amendment of section
(a) by the insertion in subsection (1) after the word "name" 77.
of the following-
"and last known place of abode, business or employ- ment**:
(b) by the insertion in subsection (1) after the word
"measures" of the following-
"including the use of such force";
(c) by the deletion of subsection (2) and the substitution
therefor of the following--
"(a) The magistrate shall cause a notice of his direction to the Commissioner of Police to be served on the person affected thereby either personally or by being delivered at his last known place of abode, business or employment. "';
(d) by the addition after subsection (3) of the following new
subsections-
"(4) Any person who knowing that a direction has been issued under this section for the prevention of his departure from the Colony, leaves or attempts to leave the Colony without paying all tax assessed upon him or furnishing security to the satisfaction of the Commissioner for payment thereof shall be guilty of an offence and may be arrested without warrant by any police or inmigration control officer. Any person who commits an offence under this sub- section shall be liable to a fine of two thousand dollars and to imprisonment for six months.
(5) No civil or criminal proceedings shall be instituted or maintained against the Crown, the Commissioner, a magistrate, the Commissioner of Police, or any police or immigration control officer in respect of anything lawfully done under the authority of this section.
58. The principal Ordinance is amended by the addition Addition of after section 77 of the following new section-
"Refusal of clearance to ships and
new section
TTA.
of
77A. (1) In addition to any other powers collection and recovery provided by this Ordinance, where a person has been charged to tax in respect of
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