Clause 44
Recovery of penalty tax
of Land Betterment Charge Bill
BillNot in forceProvision 44 of 68
Clause 44
Any penalty tax imposed under this Division is recoverable as if —
(a)
the penalty tax were a land betterment charge due and payable under this Act;
(b)
the rectification order imposing the penalty tax were a liability order; and
(c)
the rectification order imposing the penalty tax were a chargeable consent.