Payment and Recovery of Taxes
Recovery from a person about to leave cantonment
95.(1) If the Executive Officer has reason to believe that any person from whom any sum is due or is about to become due on account of any tax is about to remove from the cantonment, he may direct the immediate payment by such person of the sum so due or about to become due, and cause a bill for the same to be served on such person.
(2) If, on the service of such bill, such person does not forthwith pay the sum so due or about to become due, the amount shall be leviable by distress and sale in the manner hereinbefore provided in this Chapter, except that it shall not be necessary to serve upon the defaulter any notice of demand and the warrant for distress and sale may be issued and executed without any delay.
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Ministry of Law, Justice and Parliamentary Affairs