No. 21. Income Tax. 1967.


 (5) Every person who shall have deducted or withheld
 any tax pursuant to the provisions of subsection (1) of this
 section, shall deliver personally or send by post within such
 time or times as may be prescribed by rules made under section
 44 to the person from whose emoluments the tax was deducted
 or withheld or to such other person as may be prescribed by
 rules made under the said section, such certificate or account
 relating to the amount of tax deducted by him as may be pre-
 scribed by the said rules.
 (6) If any person shall fail to comply with the provisions
 of subsection (5) of this section or shall fail to deliver or send
 to the Comptroller within such time or times as may be pre-
 scribed by rules made under the said section any return,
 account or certificate or any copy thereof which he may be
 required by the said rules to deliver or send to the Comptroller
 for the purpose of rendering him accountable to the Comptroller
 for any tax deducted or withheld by him pursuant to the
 provisions of this section, he shall be guilty of an offence and
 liable on conviction by a court of summary jurisdiction to a
 fine not exceeding ten dollars for every day during which such
 failure continues:
 Provided that it shall be a good and sufficient defence to
 any complaint brought under this subsection that any failure
 was not due to the wilful neglect or default of the defendant
 or of any person acting on his behalf.
 (7) No action shall lie against any person for withhold-
 ing or deducting any sum of money in compliance or intended
 compliance with the provisions of subsection (1) of this section.
 (8) Where by this Ordinance any obligation is imposed
 on any person to deduct or withhold any tax pursuant to the
 provisions of subsection (1) of this section any agreement made
 by any such person not to withhold or deduct such tax shall
 be void and of no force or effect whatsoever.
 (9) Every person from whose emoluments any amount
 shall be deducted or withheld pursuant to the provisions of
 subsection (1) of this section shall upon the amount being so
 deducted or withheld be deemed to have paid the same and
 shall thereupon cease to be liable for tax to the extent of the
 amount so deducted.
 Definition of 73. For the purposes of sections 44, 71 and 72 the expres-
 Emoluments sion "emoluments" means all salary, wages, over-time, bonus,
 for purposes of
 sections 44, commission or other amounts for services, perquisites, directors'
 71 and 72. fees, retiring allowance or pension arising or accruing in or