Chapter XIII -, Repayment
80. Tax paid in excess to be refunded.
Chapter XIV - Penalties and Offemoes
81.
82.
83.
840
85.
Penalties for failure to make returns, making incorrect
returns, ete.
Breach of secrecy and other atters to be offences
Penal provisions relating to fraud, etc.
Tax to be payable notwithstanding any proceedings for
penalties, eto.
Prosecutions to be with the sanction of the Commissioner
Chapter XV - General
86.
Power to make rules
87.
Board of Income Tax to prescribe forms
88. Incidence of taxes under this Ordinance
89.
General power of Governor in Council to exempt
90. Repeals and amendments.
38
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