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In forceAmended2020 Revised Edition

Part 5 · Collection and Recovery of Tax

45. Application to court

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Amended

Last amended by an amending law of 2019.

(1)

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.

(2)

The court, after hearing the Comptroller and making such further inquiry as is necessary, is to make such order as it thinks fit.

Report

Part 6

Names and Numbers of Buildings, Estates or Streets

Part 7

Offences and Penalties

Part 8

Miscellaneous Provisions