Clause 24

There shall be included among the debts which, under section 43 of the Bankruptcy Act (Cap. 18), are to be paid in priority to all other debts in the distribution of property of a bankrupt or a person dying insolvent, the amount of any cess due from the bankrupt at the date of the receiving order, or from the person so dying at the date of his death, and having become due within twelve months before that date.

There shall be included among the taxes which, under section 292 of the Companies Act (Cap. 185), are to be paid in priority to all other unsecured debts in a winding up of a company, the amount of any cess due from the company and having become due within twelve months before the date of commencement of the winding up.