No. 21. Income Tax. 1967.

 PART XI.
 COLLECTION AND RECOVERY OF TAX.

 70. (1) Except in the case of deduction of tax on payment Collection
of emoluments tax shall be payable on the first day of July oftax.
in the year of assessment or within one month of the date of
issue of the notice of assessment whichever shall be the later
date.
 (2) The collection of tax shall, in cases where notice of
an objection has been given, remain in abeyance until such
objection is determined.
 Provided that the Comptroller may in such case enforce
payment of that portion of the tax (if any) which is not in
dispute.
 (3) The Comptroller may agree with the appellant the
amount of tax which is not in dispute, and where the Comp-
troller fails to agree the amount of tax not in dispute he may
refer the matter to the Commissioners for their decision.
 (4) Where the payment in whole or in part has been held
over pending the result of a notice of objection, the tax out-
standing under the assessment as determined on such objection
or appeal, as the case may be, shall be payable within thirty
days from the day on which the objection was determined, and
if such tax is not paid within such period, payment thereof
may be enforced under the provisions of this Ordinance.
 (5) Notwithstanding that a case has been required to
 be stated ir is pending before the Judge in Chambers or the
 Court of Appeal, tax shall be paid within thirty days of the
 determination of the Appeal in accordance with the decision
 of the Commissioners or of the Judge, and if the amount of
 the assessment is altered by the order or judgment of the
 Court of Appeal, then-
 (a) if too much tax has been paid, the amount over-
 paid shall be refunded with such interest if any,
 as the Judge or the Court of Appeal may allow;
 or
 (b) if too little tax has been paid, the amount unpaid
 shall be deemed to be arrears of tax (except so
 far as any penalty is incurred on account of
 arrears), and shall be paid and recovered accord-
 ingly.