payment, in whole or in part after written demand, the directors, partners, and the person
in control of the body are jointly and severally liable to pay the sum due.
(4) Where tax, penalty or interest is payable and due under this Act the
Commissioner may apply to the Court for an order that compels an individual or business
(a) from whom money is due or is accruing to the person required to
apply the tax, interest or penalty, or
(b) who holds money for or on account of the person requires to pay the
tax, interest or penalty,
To pay to the Commissioner that money, or so much of its as is sufficient to discharge the
tax, interest or penalty payable and due.
Distraint for liability
9.
(1) where tax, penalty or interest due under this Act remains unpaid after the time
by which this Act requires it to be paid, the Commissioner may apply to the Court by
motion on notice to the person from whom the payment is due for an order to levy
distress
(a) on the goods, chattels and effects of that person, and
(b) on,
(i) the assets, property, building, factory, machinery, plant, tools,
means of transport, accessories and all equipment used for the
provision of communication service by that person;
(ii) the commodity or items found in premises or land owned by,
in use or in possession of that person or of any other person on
behalf of or in trust for that person.
(2) The distress order issued subsection (1) shall be executed on the assets of the
person specified in the order and the Value Added Tax Service shall take possession of
the property specified in subsection (1), exclusive of all liabilities.
(3) In furtherance of the levy of distress, a person authorized in writing by the
Commissioner may execute the order of distress on the goods and assets specified under
subsection (1) and where necessary, may break open any building or place in the daytime for the purpose.
(4) The authorized person may seek the assistance of a police officer and that
police officer shall assist in the execution of the order of distress.
(5) The property distrained shall be kept for fourteen days at the cost of the
owner and if the amount due in respect of the tax, interest or penalties, cost and charges
for and incidental to the distress are not paid, the property distrained may be sold on the
orders of the Court.
(6) Where distrained property is sold, there shall be paid out of the proceeds of
the sale,
(a) the cost or charges of
(i) the distress,
(ii) maintenance of the distress, and
(iii) the sale, and
(b) the amount due in respect of the tax, interest and penalties and any
residue that remains after these payments shall be paid to the owner of the property but