Finance Act, 1964
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Amendment of section 22 of Finance Act, 1963, and deeming of having ceased to be collector. |
6.—(1) Section 22 of the Finance Act, 1963 , is hereby amended by the addition of the following subsection: | |
“(3) As soon as may be after the termination of the appointment of a collector referred to in subsection (2) of this section, the inspector of taxes shall transmit to the Collector-General for collection particulars of all sums of income tax or balances thereof contained in duplicates which were delivered to that collector and which remained unpaid on such termination, and references in the Income Tax Acts to duplicates of assessments delivered to collectors shall be construed as including references to particulars so transmitted.” | ||
(2) The reference in subsection (2) of section 23 of the Finance Act, 1963 , to section 22 of that Act shall be construed as including a reference to that section as amended by subsection (1) of this section. | ||
(3) Where, before or after the 6th day of April, 1964, the collector duly appointed to collect any income tax in succession to another collector institutes or continues proceedings under section 11 of the Finance Act, 1924 , for the recovery of the tax or any balance thereof, the other collector shall, for the purposes of the proceedings, be deemed until the contrary is proved to have ceased to be the collector appointed to collect the tax. |