CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 93

Chapter III

аз

Payment and Recovery of Tax

72. (1)

tax charged by any assessment shall be paid in the manner

directed in the notice of assesmacat

or before

ate specified

in such notice. Any tax not so paid shall be demed to be in default,

and the person by whom such tax is payable or, where any tax is pay-

able by more than on person or by a partnership, then each of such

persona and each partner in the partnership, shall be deemed to be

a defaulter, for the purposes of this Ordinance.

(2) Tax shall be paid notwithstanding any notice of objection or

appeal, unless the Commissioner orders that payment of tax or any

part thereof be held over pending the result of such objection or

appeal.

(3) Where the Commissioner is of opinion either that the tax or

any part thereof held over under sub-section (2) is likely to becɑOVO

irrecoverable, or that the appellant is unreasonably delaying the

prosecution of his appeal, he may cancel any order made under that

sub-section and make such fresh order as the case may appear to him

to require.

(4) where, upon the final determination of

al under

Chapter VIII, or any order made by the Commissioner any tax

which has been held over under sub-section (2) becomes payable or

the tax charged by the original assessment is isaressed, the

Commissioner shall gåve to the appellant a notice in writing fixing

ite on or before which any tax or balance of tax shall be paid.

Any tax not so paid shall be deemed to be in default.

missioner may in his

(5) where any tax is in default, the

discretion order that a sum sums not exceeding five per centum

in all of the amount in default shall be added to the tax and

recovered therewith.

(6) Notwithstanding anything contained in the previous sub-

sections of this section the Commissioner may agree to accept

payment of Salaries Tax by instalmenta not exceeding four in number,

73. In the succeeding sections of this Chapter, "tax" includes

ANY SUN or Bume added under section 56 (5) by reason of default,

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