Tax Enforcement Procedure Under Section 104 of Personal Income Tax Act: Matters Arisings
The refusal of a taxpayer to respond or pay the tax due has always provoked the tax authority to approach the court with an ex-parte application in chambers. The result of this ex parte application arms the tax authority with a restraining order. With a detached team of policemen, the tax authority...
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| Format: | Article |
| Language: | English |
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Sciendo
2020-12-01
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| Series: | Journal of Legal Studies |
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| Online Access: | https://doi.org/10.2478/jles-2020-0018 |