CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 94

94

(b) The said seizure shall be effected in such manner as the

said officer shall deem most expedient in that behalf, and any

costs and

property so seised shall be kept for five days at

aharges of the defaulter.

in default together with

If the defaulter does not pay the tax

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 sun realised by the sale shall be applied –

(1) 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

balance shall be restored to the ower of the property scised,

(3) Whenever the Commissioner issues a certificate under this

sestion, he shall at the same time issue to the defaulter a notifi-

cation 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.

76. (1) Where the Coumissioner is of opinion in any case that

recovery of tax in default by seisure and sale is impracticable or

inexpedient,

are the full amount of the tax has not been.

recovered by seisure and sale, he may issue a certificate containing

particulars of such tax and the name and last known place of

business or residence of

defaulter to a Magistrate. Th

Magistrate shall thereupon at som such defaulter before him to show

osuse why further proceedings for the recovery of the tax should not

be taken against him, and in default of sufficient osuse being shown,

the tax in default shall be deemed be a fine laposed by a

sentence of the Magistrate on such defaulter for an offence punish-

able with fime only or not punishable with imprisonment, and the

provisions of the lagistrates Ordinance, 1932, relating to default

of payment of fine imponen for such an offence shall thereu

apply, and the Magistrate may make any direction which, by the

provisions of that Ordinance, he could have made at the time of

imposing such sentence:

Provided that nothing in this section shall autherise or

/require