Income Tax.


derived from or received in this Colony and which are assess-
able to income tax but shall not include any salary or share
of profits arising from a trade, profession or vocation carried
on by any person either by himself or in partnership with any
other person.
 74. The Comptroller shall from time to time as occasion
may require prepare tax tables, a copy whereof shall be made
available to any person required by this Ordinance, to deduct
or withhold tax pursuant to the provisions of subsection (1)
of section 72 for the purpose of enabling any such person to
calculate subject to and in accordance with any rules made
under the said section 44, the amount of any tax to be so
deducted or withheld.


Comptroller to
prePlare tax
tables.


 75. Where the whole tax or an instalment or the amount Tax in arrears.
agreed or determined as in section 70 is not paid on or before
the prescribed date or dates then such tax shall be deemed to
be in arrears and it shall be lawful for the Comptroller, in
his official name, to sue for and recover the tax or such portion
thereof as a civil debt in a court of competent jurisdiction or
to issue a warrant under his hand directed to the Bailiff setting
out in the same or in a schedule thereto the several sums due on
account of the tax from the persons against whom the warrant
is directed.
 76. When any tax becomes in arrear a fine of five per Penalty for
centum shall be added thereto, and failing payment within non-payment
one month of the date of notice of such fine, interest at the rate of tax.
of ten per centum per annum from the due date of payment
to the actual date of payment shall be added thereto, and the
provisions of this Ordinance relating to -the collection and
recovery of tax shall apply to the collection and recovery of
such sum: provided that upon application to the Commis-
sioners, the Commissioners may, in their discretion upon due
cause shown, remit the whole or part of such fine and interest.
 77. Where tax is in arrears the Comptroller may, and the Recovery by
Bailiff, immediately on receipt of a warrant,. shall proceed to levy on goods.
levy upon the goods and chattels of the persons against whom
the warrant is directed and to sell in the manner provided in
section 79 so much of the same as may be required to satisfy
the several sums due on account of the tax from the person
against whom the warrant is directed.
 78. (1) No property, goods or chattels whatever, belong- Priority of
ing to any person at the time any tax becomes in arrears, shall claim for tax.
be liable to be taken by virtue of any execution or other process,
warrant, or authority whatever, or by virtue of any assignment,
or any account or pretence whatever, except at the suit of the


No. 21.


1967.