Income Tax Management Act (Cap. 372), article 40

40. (1) The following shall constitute an executive title within the meaning and for the purposes of Title VII of Part 1 of Book Second of the Code of Organization and Civil Procedure , namely: (a) the notice referred to in article 73(4)( c) of the Income Tax Act ; (b) the notice referred to in article 23(7); (c) the final and conclusive assessment or order referred to in article 38; (d) the notice referred to in article 42(6); (e) the notice referred to in article 43(6); (f) the notice referred to in article 46(1) and the notice of assessment and demand in writing by the Commissioner referred to in article 46(3); (g) the notice referred to in article 47A(2): Provided that except in the cases referred to in paragraph (f), the procedure laid down in articles 44(1)( b) or 44(2A)( c) shall INCOME TAX MANAGEMENT [CAP. 372. 41 be followed in all cases before payment is enforced in virtue o f such title. (2) Where in accordance with the provisions of articles 44(1)( b) or 44(2A)( c), a payment is enforceable against a body of persons in virtue of an executive title, the Commissioner may, without the need of any other act, proceed with such enforcement against every officer thereof w ho is personally liable therefor in terms of article 7 or of any rules made thereunder. Upon the la pse of the period of two days mentioned in the articles referred to in this sub- article the Commissioner shall b e entitled to register in the p ublic registry or land registry, as the case may be, a note of privil ege for the amount demanded in the judicial act which note of privilege sha ll be registered by any advocate or notary. Procedure in cases where objection or appeal is pending. Amended by: VII.2019.47.