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VII5024 December 1937 pp 2173-82VII5024 Dec 1937 p. 2173-82
RTF Name: L:\swans2\WorkDir\Income Tax Regulations - 57.rtf Place holder for Tables (if any):
Start Date: 11/11/1998 End Date: 01/01/2999
1998111129990101
Document Type : SEC
Search Start Date: 36110
Index Entry : Income Tax Regulations\Part VII - Penal provisions and prosecutions
Search End Date: 401404
temp:Income+Tax+Regulations+-+57.pdf&ED5F8C1503F241F048256CFD000810FE
50. Enforcement of orders for payment
(1) Where an order for the payment of a sum of money by any person to the Commissioner is made under Part VII of the Act by a Court of Summary Jurisdiction, the Commissioner may obtain from the Clerk or other proper officer of the Court a certificate under Section 209 of the Act.
(2) The certificate shall be in accordance with Form 8 and shall contain the following particulars: ¾
(a) the name and location of the Court making the order;
(b) the name and address of the defendant; and
(c) the date and amount of the order and the section of Part VII of the Act under which the order was made.
(3) Upon production of the certificate to the registrar, or other proper officer of a Court having jurisdiction to entertain civil proceedings to the amount of the order, that officer shall register the certificate by entering the particulars thereof in a book to be kept by him.
(4) A certificate shall not be registered after the lapse of twelve months from the date of the order to which it relates unless leave in that behalf has first been obtained from the Court in which it is proposed to register the certificate.