12. Tax in arrears not to exceed certain percentage

It shall be the duty of the Commissioner-General to ensure that the aggregate of any taxes, not including any penalty accrued thereon or any part of tax held over or deferred, which is in default under any law specified in the

Schedule to this Act as at the end of any calendar year commencing on or after January 1, 2010, over the aggregate of taxes in default as at the end of the immediately preceding year, shall not exceed three per centum of the total tax collected from the taxes levied and charged under the said laws, in the immediately preceding year.