177. Notice to defaulter

Before taking proceedings to recover any tax in default in any manner hereinafter provided, the

Where the Commissioner-General is satisfied that compliance with the procedure set out in subsection (1) for the recovery of any tax in default is inexpedient and that immediate action is necessary for the recovery of such tax, he may take proceedings to recover such tax without issuing a notice to the defaulter as required by that subsection. Where the Commissioner-General takes proceedings under this subsection to recover any tax in default, he shall, within fourteen days of the date on which he takes such proceedings, issue a notice to the defaulter stating the particulars of the tax in respect of which such proceedings have been taken, and the nature of such proceedings.

If such defaulter has not appealed within the proper time against the assessment or assessments in respect of which such tax is charged, he may, within thirty days of the notice issued under subsection (1) or subsection (2), make any objection to the tax so charged and the Commissioner-General shall, notwithstanding the provisions of section 171, consider such objection and give his decision thereon which shall be final:

Where the tax recovered as a result of any proceedings taken under subsection (2) is in excess of the amount of tax determined under subsection (3) to be payable by the defaulter in respect of any year of assessment, such excess shall, notwithstanding anything in section 200, be refunded to the defaulter :