Cap. 372 Art. 48Cap. 123. Cap. 364. Cap. 123. Cap. 364.

Such provisional tax shall be separate and distinct from that paid or payable under the provisions of article 42 except for persons who have gains or profits from immovable property falling under article 4(1)(a) of the Income Tax Act:

Provided that the tax paid and referred to in paragraph (b) of this sub-article shall not be set off or refunded as aforesaid unless the person who has paid the tax has declared the relative gains or profits from the transfer in a return of income furnished in accordance with article 10 for the year of assessment following that during which the gains or profits from the said transfer were derived.

(5) If any person fails to pay any provisional tax, as the case may be, as provided under this article he shall be chargeable with the tax which should have been so paid and, in addition, with further tax as provided for in article 44(1)(a), and such tax and additional tax shall be recovered from such person in the same manner as other tax assessed and charged upon him.

(6) For the purposes of sub-article (5) a notice by the Commissioner to any person showing the tax which should have been paid and any additional tax to which he is liable for having failed to pay the tax shall, unless the contrary is proved, be sufficient evidence that the amount shown in the said notice is the amount due to be paid to the Commissioner by the said person.

(7) The powers conferred upon the Commissioner by sub-articles (5) and (6) shall be in addition to any right conferred upon him to commence proceedings in respect of any offence under sub-article (8).

(8) Any person who contravenes or fails to comply with the provisions of this article shall be liable on conviction to a fine (multa) of not less than one hundred and sixteen euro (116) and not exceeding one thousand and one hundred and sixty euro (1,160) or to imprisonment for any term not exceeding six months or to both such fine and imprisonment, and to a further fine (multa) of not less than four euro (4) but not exceeding twenty-three euro (23) for every day during which the offence continues after conviction: Provided that the Commissioner may compound any offence under this article and may before judgment stay or compound any proceedings thereunder.

(9) (a) The tax or provisional tax, as the case may be, payable under this article shall be paid in such manner as may be prescribed.

(b) Notwithstanding anything that may be provided for in the rules where immovable property or any rights annexed thereto are transferred by means of a public deed the notary publishing such deed shall have the same duties and liability in connection with the collection and payment of the tax or provisional tax, as the case may be, payable on such deed in accordance with this article as are by the Duty on Documents and Transfers Act imposed on notaries publishing such deeds, in connection with the duty chargeable and collected on transfers in accordance with that Act. Any failure by a notary in connection with the collection and payment of tax or provisional tax, as the case may be, under this article shall for all purposes of the Duty on Documents and Transfers Act, be deemed to be a failure of his duties under that Act.

(c) Where any assets the transfer of which is subject to tax on capital gains under article 5 of the Income Tax Act, is sold in a judicial auction, the Registrar of Courts shall have the same duties with regard to the withholding and payment of the tax or provisional tax, as the case may be, under this article as are under article 66 of the Duty on Documents and Transfers Act imposed on him in relation to the duty leviable on transfers under the said Act. causa mortis