Deduction only one mode of recovery.

The power to 7[recover tax] by deduction under 8[the foregoing provisions of this Chapter] shall be without prejudice to any other mode of recovery.

¹ Subs. by Act 23 of 2012, s. 79, for “Provided that” (w.e.f. 1-7-2012)

² Subs. by Act 14 of 2010, s. 42, for sub-section (1A) (w.e.f. 1-7-2010).

³ Subs. by Act 13 of 1966, s. 26, for “it shall be a charge” (w.e.f. 1-4-1966).

⁴ Ins. by Act 33 of 2009, s. 66 (w.e.f. 1-4-2010).

⁵ Subs. by Act 25 of 2014, s. 62, for sub-section (3) (w.e.f. 1-10-2014). Earlier sub-section (3) was amended by Act 23 of 2012, s. 79 (w.r.e.f. 1-4-2010).

⁶ Ins. by Act 23 of 2012, s. 79 (w.e.f. 1-7-2012).

⁷ Subs. by Act 11 of 1987, s. 53 for “levy tax” (w.e.f. 1-6-1987).

8. Subs by Act 23 of 2004, s. 43, for certain words, figures and letters the portion beginning with the words “the provisions of section 192” and ending with the words “section 196D” (w.e.f. 1-10-2004).