Property Tax Act 1960 · 2020 Revised Edition · Part 5 · Collection and Recovery of Tax
45. Application to court
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If any person whose movable property, crops or premises have been attached or advertised for sale disputes the propriety of the attachment or sale, the person may apply to the General Division of the High Court or, when the arrears do not exceed $1,000, to a District Court for an order to stay the proceedings.
The court, after hearing the Comptroller and making such further inquiry as is necessary, is to make such order as it thinks fit.
Comptroller
“Comptroller” means the Comptroller of Property Tax appointed under section 3 and includes, for the purposes of this Act except the exercise of the powers conferred upon the Comptroller by sections 6 and 39, a Deputy Comptroller or an Assistant Comptroller so appointed;