In force2022 Revised EditionCurrent version · 2022 Revised EditionSee versions on Attorney General's Chambers(opens the publisher’s site)
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Income Tax (Petroleum) Act · 2022 Revised Edition · Part · Collection, Recovery and Repayment of Tax
Official textFrom Attorney General's Chambers, unchanged
Collection of tax shall, in cases where notice of an objection or an appeal has been given, remain in abeyance until such objection or appeal is determined:
Provided that the Collector may in any such case enforce payment of that portion of the tax, if any, which is not in dispute.
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;
Collector
“Collector” means the Collector of Income Tax appointed under section 3 and includes for all purposes of this Act, except the powers conferred on the Collector by sections 38, 39 and 42, a Deputy Collector so appointed;