Marginal Note.


 PART IX.
 RETURNS AND ASSESSMENTS.
51. Returns of personal income.
52. Returns by employers.
53. Official information and official secrecy.
54. Power of Comptroller to require accounts and returns.
55. Lists to be prepared by representative or agent.
56. Returns of interest.
57. Manager of corporate bodies of persons.
58. Comptroller to make assessments.
59. Transactions designed to avoid liability to tax.
60. Appointment of agent in the United Kingdom.
61. Omissions and undercharges to be rectified.
62. Comptroller or Commissioners may require a person to attend.
63. Lists of persons assessed.
64. Notice to be served on persons assessed.
65. Relief in respect of error or mistake.

 PART X.
 OBJECTIONS AND APPEALS.
66. Objections and appeals.
67. Procedure at appeals.
68. Appeal.
69. Appeal to Court of Appeal.

 PART XI.
 COLLECTION AND RECOVERY OF TAX.
70. Collection of tax.
71. Filing of declarations.
72. Deduction on payment of emoluments.
73. Definition of emoluments for purposes of section 44, 71 and 72.
74. Comptroller to prepare tax tables.
75. Tax in arrear.
76. Penalty for non-payment of tax.
77. Recovery of levy on goods.
78. Priority of claim for tax.
79. Sale to be by public auction.
80. Commission to Bailiff.
81. Committal to prison.
82. Recovery of tax from and assessment of persons leaving the Colony.
83. Repayment of tax.
84. Power to remit tax.


Section.