40
Use of more than
one means
of recovery
without paying the tax or furnishing security to the satisfaction of the Commissioner for payment thereof.
(2) At the time of issue of his certificate to the Magistrate, the Commissioner shall issue to such person a notification thereof by personal service, or registered post; but the non-receipt of any such notification by such person shall not invalidate proceedings under this section.
(3) Production of a certificate signed by the Commis- sioner, Deputy Commissioner, or an Assistant Commissioner stating that the tax has been paid or that security has been furnished for payment of the tax to a police officer in charge of a police station, shall be sufficient authority for allowing such person to leave the Colony.
79. Where the Commissioner is of opinion that application of any of the provisions of this Chapter has failed or is likely to fail to secure payment of the whole of the tax due from any person it shall be lawful for him to proceed to recover any sum remaining unpaid by any other means of recovery provided in this Chapter.
Tax paid in excess to be refunded
Penalties for failure to make
returns, making incorrect returns, etc.
CHAPTER XIII
Repayment
80. (1) If it is proved to the satisfaction of the Commissioner by claim duly made in writing within three years of the end of a year of assessment that any person has paid tax in excess of the amount with which he was properly chargeable for the year, such person shall be entitled to have refunded the amount so paid in excess:
Provided that nothing in this section shall operate to extend or reduce any time limit for appeal or repayment specified in any other section or to validate any objection or appeal which is otherwise invalid, or to authorise the revision of any assessment or other matter which has become final and conclusive.
(2) Where through death, incapacity, bankruptcy, liquidation, or other cause a person who would but for such cause have been entitled to make a claim under sub-section (1) is unable to do so, his executor, trustee, or receiver, as the case may be, shall be entitled to have refunded to him for the benefit of such person or his estate any tax paid in excess within the meaning of sub-section (1).
CHAPTER XIV
Penalties and Offences
81. (1) Every person who without reasonable excuse- (a) fails to comply with the requirements of a notice given to him under any of the following sections or subsections: 52 (1), 52 (3), 52 (4) (a), 53 (1), or 53 (2); or
(b) fails to attend in answer to a notice or summons issued under sections 52 (4) (b), 65 (5), or 69 (6), or having attended fails without sufficient cause to answer any questions lawfully put to him; or
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