INCOME TAX ACT 1967 (ACT 53)
PART VII - COLLECTION AND RECOVERY OF TAX




Section 106. Recovery by suit.




(1) Tax due and payable may be recovered by the Government by civil proceedings as a debt due to the Government.

(2) The Director General and all authorized officers shall be deemed to be public officers authorized by the Minister under subsection 25 (1) of the Government Proceedings Act 1956 [Act 359], in respect of all proceedings under this section.

(3) In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under subsection 103(4), (5), (5A), 103A(4), (5), (6), (7), (8) or 103A(9).
[Am. Act A1069: s.10]
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[Shall have effect for the year of assessement 2004 and subsequent years of assessment.]

(3) In any proceedings under this section the court shall not entertain any plea that the amount of tax sought to be recovered is excessive, incorrectly assessed, under appeal or incorrectly increased under section 103(3), (4) ,(5) ,(6),(7) or (8).
[Am. Act A1151:s.18]

Related reading:
[Act A1069: s.10]


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