52. Amendment of section 158 of the principal enactment

Section 158 of the principal enactment is hereby amended in subsection (1) of that section, by the substitution for the words “any person” and for the words “wealth tax or gift tax assessed upon him,”, of the words “any person who is a defaulter” and of the words “wealth tax or gift tax which have become default as assessed upon him or otherwise,”, respectively.