CO129-595-3 Proposed introduction of income tax 12-12-1946 - 26-1-1947 — Page 95

require the Magistrate in any proceeding thereunder to

consider, exm

in the sertificate of

decide the correctness of any statem

Comună a să cuBT”“”,

(2) In my proceeding under sub-section (1) the

missioner's certificate shall be sufficient evidence that

tax has been duly assessed and is in default, and any

plea that the tax is excessive, incorrect, or under appeal

shall not be

tertained, exospt that where any person

prooseded against has not appealed within the proper time

95

against all

assessment in respect of which

is

charged and alleges that

is in excess of

sum which

abuld have been charged if he had so appealed, the court may

adjourn the matter for not more

such person to submit to

tax.

an thirty days to enable

Comissioner his objection to

(3) The Cornisɛioner, shall notedthstanding the

provisions of section 71, consider mich objection and give

his decision thereon, which shall be final, and shall

certified by hẩu to the Magistrate, and proceedings under

this section shall thereupon be remmed to enforce payment

of tax as redised or confimed under such decision.

77. (1) Where tax payable by any person is in default and

it appears to the Commissioner to be probable tha

any persoILI -

(a) owes or is about to pay money

defaul ter;

or

(b) holds mone fer or on account of the defaulter;

(c) holda money on account of some other person for

payment to the defaulter; or

(d) has authority from some other person to pay

to the defaulter,

Commissioner may give to such person notice in writing

(a copy of which shall be sent by post to the defaulter)

requiring him pay any much moneys not exceeding the

amount of the tax in default to

notice. The notice shall apply

officer named in such

all much moneys which are

/ân