Liability of dealers not resident in the State

Tax2005147 sections

Statutory text

(1) Where a dealer liable to tax under this Act is not resident in the State, he shall, in respect of any business done by him through an agent in the State, be subject to the provisions of this Act in the same manner as if he were resident in the State. (2) Every such agent shall be liable to be proceeded against under this Act in respect of any business done by him on behalf of a non-resident dealer as if he were the dealer in respect of such business and shall be subject to the same obligations under this Act as the non-resident dealer would have been, if he were carrying on the business himself; and further, that such agent shall have the right to retain out of any moneys payable by him to such non-resident dealer a sum equal to the liability incurred by him under this Act.

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