53. Insertion of new section 162A in the principal enactment

The following new section is hereby inserted immediately after section 162 of the principal enactment, and shall have effect as section 162A of that enactment :—

162A. (1) Where any tax in default is to be recovered under this Chapter in instalments, the period during which such instalment payments are to be made shall not extend beyond the period referred to in section 144A in relation to the recovery of any tax in default.

“Where tax default is to be recovered in instalments, period during which the instalments are to be paid not to extend beyond the period referred to in section 144A.

Inland Revenue (Amendment)

Any such instalment payments allowed but not paid within the period referred to in section 144A may be recovered by the Commissioner-General under this Chapter, notwithstanding the provisions of such section.

Where —

the seizure of any property under section 148;

the imposition of a sentence by a

the issue of any valid notice by the

the issue of any valid notice to the employer of the defaulter by the

the issue of a certificate by the