46. Insertion of new section 177A in the principal enactment

The following new section is hereby inserted immediately after section 177 of the principal enactment and shall have the effect as section 177A of that enactment :-

177A. (1) Where a body corporate has not paid any tax on or before the due date, as required under section 113, it shall be lawful for the Commissioner-General to proceed under all or any of the provisions of this Act against the manager, secretary, any director or any other principal officer of such body corporate, as if such manager, secretary, director of

"Recovery of tax from principal officers and others.

principal officer, as the case may be, is responsible for such default, unless such manager, secretary, director or principal officer, as the case may be, proves the contrary to the satisfaction of the Commissioner - General, notwithstanding anything in any other written law relating to such body corporate.

Where an unincorporated body of persons has not paid any tax on or before the due date, as required under section 113, it shall be lawful for the Commissioner - General to proceed under all or any of the provisions of this Act against any partner or office - bearer of such unincorporated body of persons as if he is responsible for such default, unless such partner of office bearer, as the case may be, proves the contrary to the satisfaction of the