11. Insertion of new section 48B in the principal enactment

The following new section is hereby inserted immediately after section 48A of the principal amendment and shall have effect as section 48B of that enactment: -

48B. Notwithstanding the provisions of this

Act or any other written law, where any person has not paid any tax collected by him for the supply of goods or services which are subject to tax as indicated in the invoice issued by him, the Commissioner-General shall immediately collect such tax from such person, irrespective of whether such person is registered or not under this Act.”.