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Issue of warrants and delivery of duplicates.
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7.—(1) The Special Commissioners shall from time to time and as often as shall appear to them to be necessary, issue warrants signed (but not necessarily sealed) by two of such Commissioners appointing the persons named in such warrants to be collectors of the tax and sums of money (including any arrears) assessed and charged in the duplicates of assessments, and requiring and empowering the said persons to demand, collect, recover, and levy such tax and sums of money, including as aforesaid.
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(2) Every warrant issued by the Special Commissioners before the commencement of this Part of this Act shall be, and be deemed always to have been, as valid and effectual as it would have been if the next preceding sub-section of this section had been in force when such warrant was issued.
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(3) After the expiration of the respective times for the hearing of appeals (including appeals in relation to tax chargeable for a year of assessment beginning before the commencement of this Part of this Act) the inspector of taxes shall cause duplicates of all assessments to be delivered to the persons appointed by the Special Commissioners to be collectors.
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(4) The issue, whether before or after the commencement of this Part of this Act, of a warrant signed (but not necessarily sealed) by two Special Commissioners shall be and be deemed always to have been sufficient authority to empower the persons named in such warrant to demand, collect, recover, and levy in accordance with such warrant the tax and sums of money (including arrears) assessed and charged in the duplicates of assessments.
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(5) Section 197 of the Income Tax Act, 1918, is hereby repealed, and it is hereby declared that the foregoing sub-sections of this section shall have effect notwithstanding anything to the contrary contained in the Income Tax Act, 1918, or any other enactment.
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