No. 21. Income Tax. 1967.


 landlord for rent, unless the person at whose suit the execution
 or seizure is made, or to whom the assignment was made pays
 or causes to be paid to the Comptroller, before the sale or re-
 moval of the goods or chattels, all arrears of tax which are due
 at the time of seizure, or which are payable for the year in which
 the seizure is made:
 Provided that, where tax is claimed for more than one
 year, the person at whose instance the seizure has been made,
 may, on paying to the Comptroller the tax which is due for one
 whole year, proceed in his seizure in like manner as if no tax
 had been claimed.
 (2) In case of neglect or refusal to pay the tax so
 claimed or the tax for one whole year, as the case may be, the
 Bailiff or the Comptroller shall distrain the goods and chattels
 notwithstanding the seizure or assignment, and shall proceed to
 the sale thereof for the purpose of obtaining payment of the
 whole of the tax charged and claimed, and the reasonable costs
 and charges attending such distress and sale. The Bailiff and
 the Comptroller so doing shall be indemnified by virtue of this
 Ordinance.
 Sale to be by 79. (1) Every sale under this Ordinance shall be by pub-
 public auction. lie auction held at such time and place as the Comptroller or
 Bailiff shall direct, and notice of such sale shall be given in two
 ordinary issues of the Gazette before the day of sale.
 (2) The proceeds of the sale shall be applied to the pay-
 ment of the tax due and the expenses of levy and sale and the
 surplus, if any shall be paid on application to the person entitled
 thereto.
 Commission 80. (1) There shall be paid to the Bailiff in respect of the
 to Bailiff. duties performed by him under this Ordinance a commission
 at the rate of two and a half per centum over and above the
 other expenses of the levy and sale on the nett proceeds of any
 sale under this Ordinance.
 (2) All sums of money received or recovered by the
 Bailiff as commission shall be paid into the Treasury.
 Committal 81. (1) If no sufficient distress can be found whereby
 to prison, the tax charged upon a person by virtue of this Ordinance
 may be levied and it is shown by the Bailiff or Comptroller to
 the satisfaction of a Magistrate that such person either has or
 has had since the date of the levy the means to pay the same,
 and has refused or neglected or refuses or neglects to pay the