Clause 14

The Commissioner may, by notice in writing, declare any person to be the agent of any other person for the purposes of this Act, and may require the agent so declared to pay any duty due under this Act from any moneys (including sale proceeds, rents, bank balances, pensions, salary, wages or any other remuneration) which, at the date of receipt of the notice or at any time during a period of 90 days thereafter, may be held by him for or due by him to the other person.(2) In default of payment by an agent declared under subsection (1), the duty may be sued for by way of a specially endorsed writ of summons in the name of the Commissioner who shall be entitled to all costs allowed by law against the person thereto.(3) For the purposes of this section, the Commissioner may require any person to give him information as to any moneys, funds or other assets which may be held by him for, or of any moneys due by him to, any other person.(4) Where any person declared by the Commissioner to be the agent of any other person under subsection (1) is aggrieved by such declaration, he may, by notice in writing to the Commissioner within 14 days after the date of the declaration, or within such further time as the Commissioner in his discretion may allow, object to the declaration.(5) The Commissioner shall examine the objection and may cancel, vary or reconfirm the declaration.(6) Any person making any payment to the Commissioner under this section shall be deemed to have been acting under the authority of the person by whom any duty is payable and is indemnified in respect of such payment.(7) For the purposes of payment of any duty due from any moneys referred to in subsection (1) in a joint account in any bank or from the proceeds of sale of any immovable property owned by 2 or more persons as joint owners, the following provisions shall apply:

the person declared by the Commissioner under subsection (1) to be the agent of any person who is an owner of such moneys shall —

within 14 days of the receipt of the notice under subsection (1), send a notice by registered post addressed to every owner of such moneys at the address last known to the agent informing the owner of such declaration; and

retain such amount of the moneys as is presumed under paragraph (b) to be owned by the person from whom the duty is due and, subject to paragraph (e), within 42 days of the receipt of the notice under subsection (1) pay over the duty due from such amount to the Commissioner;

it shall be presumed, until the contrary is proved, that the holders of a joint account at any bank shall have equal share of the moneys in the account as to the date of receipt of the notice under subsection (1) and that the owners of any immovable property shall share the proceeds of sale of the property equally;

any owner of such moneys who objects to the share presumed under paragraph (b) shall give notice of his objection in writing to the person declared to be the agent under subsection (1) within 28 days of the receipt of the notice of the agent under paragraph (a)(i), or within such further period as the Commissioner in his discretion may allow, and furnish proof as to his share of the moneys;

where an objection under paragraph (c) has been received, the person so declared to be the agent shall —

retain the amount of such moneys referred to in paragraph (a)(ii) until such time as the Commissioner by notice under paragraph (e) informs him of his decision on the objection; and

inform the Commissioner of the objection within 7 days of the receipt of the objection; and

the Commissioner shall consider the objection and by notice in writing inform the person declared to be the agent of his decision and the agent shall pay over any duty due from the share of the moneys decided by the Commissioner as the amount, not exceeding the amount presumed under paragraph (b) to be the share of the person by whom the duty is payable, held by him for or due by him to the person.(8) For the purpose of this section —“duty” includes any penalty or any other money which a person is liable to pay to the Commissioner under this Act;“joint account” means any account in the names of 2 or more persons but excludes any partnership account, trust account and any account where a minor is one of the account holders.”.