Cap. 372 чл. 54Tax to be payable notwithstanding any proceedings for penalties, etc.

(1) The institution of proceedings for, or the imposition of, a penalty, fine or term of imprisonment under the Income Tax Acts shall not relieve any person from liability to payment of any tax for which he is or may be liable.

(2) The payment of any tax as mentioned in the preceding sub-article may be enforced in terms of article 40(2) of the Act, which shall be applicable in like manner as it had been given in mutatis mutandis, a civil action between the Commissioner and the offender.