Section 139: Recovery of tax by distress and sale
consolidated text (as at 2017, amended since). juris shows the text as it was consolidated; it does not confirm that this is the law in force today.
139. Recovery of tax by distress and sale
(1) The Director-General may issue a warrant in a form specified in Part I
of the Eighth Schedule to an usher of the Supreme Court to recover income
tax by distress and sale of the goods, chattels and effects of the person
charged or of the person answerable for its payment.
(2) Three days’ notice of such sale shall be given in the Gazette.
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Questions this section answers
- Can the tax authority sell my goods to recover unpaid income tax, and must it give notice first?