Section 137: Recovery of tax in arrears from emoluments

137. Recovery of tax in arrears from emoluments (1) The Director-General may, for the purpose of securing and enforcing payment of income tax in arrears payable by an employee, issue a notice to the employer requiring him to make deductions from the emoluments of that employee on account of income tax payable by him. (2) The deductions shall be made at such times and in such amount as the Director-General may specify in the notice. (3) The aggregate of the amount of tax deducted under this section and tax withheld under Sub-part A of Part VIII shall not, except at the employee’s request, exceed one third of his emoluments. (4) An employer to whom a notice under subsection (1) has been issued shall pay the tax deducted under this section to the Director-General within 20 days from the end of the month in which the tax was deducted. (5) Sections 100, 101, 102, 103 and 104 shall apply to this section and shall be construed with such modifications, adaptations, qualifications, and exceptions as may be necessary to bring them into conformity with this section.