Recovery of tax and penalty

Tax197527 sections

Statutory text

(1) Any tax due and not paid as provided for by or under this Act and any sum direeted to be recovered by way of penalty under sectidn 13 may be recovered as arrears of public demand.
(2) The rnoter vehicle in respect of which the tax is due or in respect of which any sum has been directed to be recovered as penalty ,under section 13 or its accessories may be distrained and sold in pursuance of this section whether ,;or not such vehicle or accessories is or are in the possession or control of the person liable to pay the tax or penalty .
(3) Notwithstanding anything contained in this Act or ',the .mIes made thereunder, no person shall be liable to tax or penalty accruing for any period on account of any motor vehicle, the tax or penalty due in respect of which has already been paid by some other person.

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