Section 140: Contrainte
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.
140. Contrainte
(1) Where any income tax is due under this Act, the Director-General
may apply to a Judge in Chambers for an order (Contrainte) to issue against
the debtor.
(2) Any order issued under subsection (1) shall—
(a) be served on the debtor; and
(b) be executory.
(3) Any debtor aggrieved by an order issued under subsection (1) may,
within 10 days of the service of the order, appeal to the Supreme Court.
(4) No costs shall be awarded against an unsuccessful party except disbursements for—
(a) stamp duty under the Stamp Duty Act;
(b) service of the order; and
(c) execution of the order.
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Questions this section answers
- If I owe income tax, can the tax authority get a court order (contrainte) against me, and can I appeal it?