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1The Cantonments Act, 1924

( ACT NO. II OF 1924 )

Chapter V


Payment and Recovery of Taxes

Recovery of tax
92.(1) If the person liable for the payment of any tax does not, within thirty days from the service of the notice of demand, pay the amount due, or show sufficient cause for nonpayment of the same to the satisfaction of the Executive Officer, such sum, with all costs of recovery, may be recovered under a warrant, issued in the form set forth in Schedule II, by distress and sale of the moveable property of the defaulter:
Provided that the Executive Officer shall not recover any sum the liability for which has been remitted on appeal under this Chapter.
(2) Every warrant issued under this section shall be signed by the Executive Officer.

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    Throughout this Act, except otherwise provided, the words "Bangladesh", Government", "Penal Code" and "Taka" were substituted, for the words "Pakistan", "Central Government", "Pakistan Penal Code" and "rupee" or "rupees" respectively by the Bangladesh Laws (Revision And Declaration) Act, 1973 (Act No. VIII of 1973), section 3 and 2nd Schedule
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