189. Use of more than one means of recovery

Where the Commissioner-General is of the opinion that the application of any of the provisions of this Chapter has failed or is likely to fail to secure payment of the whole of any tax due under this Act from any person, it shall be lawful for him to proceed to recover any sum remaining unpaid by any other means of recovery provided in this

Chapter, notwithstanding that an order has been made by a

Magistrate under section 179 in respect of that person and carried into effect.