SURCHARGES (REVENUE) ACT.
ARRANGEMENT OF SECTIONS
Section
1. Imposition of surcharge after delay in taking out licence or paying tax, etc.
2. Saving of institution of criminal proceedings.
3. Saving of civil proceedings.
4. Civil proceedings for recovery of surcharges.
Schedule Surcharges.
CHAPTER 344
SURCHARGES (REVENUE) ACT.
Commencement: 1 April, 1930.
An Act to impose surcharges after delay in certain revenue payments.
1. Imposition of surcharge after delay in taking out licence or paying tax, etc.
Where any person who is liable by law to take out any licence, effect any registration, make any notification or to pay any tax, fee or rate mentioned in the fir
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