INCOME TAX ACT 1967 (ACT 53)
PART VIII - OFFENCES AND PENALTIES
Section 122. Tax, etc., payable notwithstanding institution of proceedings.
The institution of proceedings or the imposition of a penalty, special penalty, fine or term of imprisonment under this Part shall not relieve any person from liability for the payment of any tax (or any penalty deemed under any other Part to be tax payable under this Act) or any debt or other sum for which he is or may be liable or from liability to make any return which he is required by this Act to make.
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