22. Recovery of any difference between the actual amount and the amount paid as the Land Lease Tax

Where the amount of the Land Lease Tax charged or collected by the Commissioner General of Inland Revenue under section 21, is less than the actual amount of the Land

Lease Tax payable by a Lessee under section 6, the

Commissioner General shall by notice in writing require such Lessee, to pay not later than six months from the date of the notice, the difference between the actual amount payable as the Land Lease Tax and the sum already collected or charged, to the Commissioner-General.

Land (Restrictions on Alienation)