CAP. 112]
[s. 74 cont.]
Recovery
of tax on certificate to a
magistrate.
(Cap. 227.)
Inland Revenue.
is issued shall be empowered and is hereby required to cause the tax to be recovered from the defaulter named in the certificate by seizure and sale of his movable property.
(b) The said seizure shall be effected in such manner as may be prescribed and any property so seized shall be kept for five days at the costs and charges of the defaulter. If the defaulter does not pay the tax in default together with the costs and charges within the said five days, the collector or bailiff shall cause the said property to be sold by public auction.
(c) The sum realized by the sale shall be applied-
(i) 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 any balance shall be restored to the owner of the property seized.
(3) Whenever the Commissioner issues a certificate under this section, he shall at the same time issue to the defaulter a notification 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.
[75]
75. (1) Where the Commissioner is of opinion in any case that recovery of tax in default by seizure and sale is impracticable or inexpedient, or where the full amount of the tax has not been recovered by seizure and sale, he may issue a certificate containing particulars of such tax and the name and last known place of business or residence of the defaulter to a magistrate. The magistrate shall thereupon summon such defaulter before him to show cause why further proceedings for the recovery of the tax should not be taken against him, and in default of sufficient cause being shown, the tax in default shall be deemed to be a fine imposed by a sentence of the magistrate on such defaulter for an offence punishable with fine only or not punishable with imprisonment, and the provisions of the Magistrates Ordinance relating to default of payment of a fine imposed for such an offence shall thereupon apply, and the magistrate may make
350
CAP. 112]
[s. 74 cont.]
Recovery
of tax on certificate to a
magistrate.
(Cap. 227.)
Inland Revenue.
is issued shall be empowered and is hereby required to cause the tax to be recovered from the defaulter named in the certificate by seizure and sale of his movable property.
(b) The said seizure shall be effected in such manner as may be prescribed and any property so seized shall be kept for five days at the costs and charges of the defaulter. If the defaulter does not pay the tax in. default together with the costs and charges. within the said five days, the collector or bailiff shall cause the said property to be sold by public auction.
(c) The sum realized by the sale shall be applied-
(i) 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 any balance shall be restored to the owner of the property seized.
(3) Whenever the Commissioner issues a certificate under this section, he shall at the same time issue to the defaulter a notification 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.
[75]
75. (1) Where the Commissioner is of opinion in any case that recovery of tax in default by seizure and sale is impracticable or inexpedient, or where the full amount of the tax has not been recovered by seizure and sale, he may issue a certificate containing particulars of such tax and the name and last known place of business or residence of the defaulter to a magistrate. The magistrate shall thereupon summon such defaulter before him to show cause why further proceedings for the recovery of the tax should not be taken against him, and in default of sufficient cause being shown, the tax in default shall be deemed to be a fine imposed by a sentence of the magistrate on such defaulter for an offence punishable with fine only or not punishable with imprison- ment, and the provisions of the Magistrates Ordinance relating to default of payment of a fine imposed for such an offence shall thereupon apply, and the magistrate may make
350
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