Clause 19

Section 34 of the principal Act is hereby amended by inserting immediately after subsection (3) thereof the following new subsection: —“(4) If any tax is not paid within the period prescribed in subsection (3) of this section, the Comptroller may in his discretion add thereto a sum not exceeding five per cent of the amount of the tax payable and the provisions of this Act relating to the collection and recovery of tax shall apply to the collection and recovery of such sum.”.