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192. Non-resident trader to be agent j of employees in New Zealand. ! 193. Agents in New Zealand of j principals resident or carry- | ing on business abroad. 194. Non-resident agents or traders not to carry on business without warrant. 195. Commissioner may require nonresident agent or trader.to give security. PAET VIII Payment and Recovery of Tax 196. Governor-General in Council to fix dates for payment of taxes. 197. Payment of income tax by ; public authorities. 198. Payment of income tax by j instalments. 199. Allowance by way of interest on income tax paid in advance. 200. If default made in payment of tax, additional amount I to be charged. 201. Mode of recovery of unpaid 1 tax. 202. Deduction of income tax from payments due to defaulters, j 203. Procedure in Supreme Court j where defendant absent from j New Zealand. 204. Procedure in Magistrate's Court where defendant absent from New Zealand. 205. Notice of intention to defend in Magistrate's Court. 206. Particulars of claim or demand. 207. Commissioner may appear in legal proceedings by officer of Public Service. 208. Costs against Commissioner. 209. Proceedings not affected by J vacancy or change in office of Commissioner. 210. No limitation of action to recover tax. 211. Crown proceedings Act not affected. 212. Provisions where name of owner of land not known. 213. Recovery of land tax from persons other than owner of land. 214. Unpaid land tax to constitute a charge on land. 215. Recovery of tax paid by one person on behalf of another. 216. Payment of income tax and social security charge by persons leaving New Zealand"

PART IX Penalties | 217. Penalty for failure to furnish returns, &c. 218. Fines recoverable summarily. 219. Information may be laid within ten years. 220. Penal tax in case of evasion. 221. Nature of penal tax. 222. Assessment of penal tax. 223. Objections to penal tax. 224. Eecovery of penal tax. 225. Eecovery of penal tax from executors or administrators. 226. Amendment of assessment of penal tax. 227. Limitation of time for assessment of penal tax. 228. Eecovery of penal tax not affected by conviction of taxpayer. | 229. Publication of names of tax evaders. PAET X General 230. Conduct of inquiries by Commissioner, j 231. Commissioner to have aceess to premises and documents. 232. Commissioner to compile register of bearer debentures and other securities. J 233. Information to be furnished on request of Commissioner. | 234. Keeping of business records. 235. Employers to make returns as to employees. 236. Eeturns of interest paid on deposits. 237. Eeturns as to debentures and interest thereon. 238. Declarations to be exempt from stamp duty. I 239. Excess tax may be repaid within four years. I 240. Eefund of income tax paid on income subsequentlv exempted by Order in Council. 241. In cases of serious hardship Commissioner may grant relief to taxpayer. 242. Appointment of special committee to consider objections to arbitrary assessments of income tax. 243. Agreements purporting to alter incidence of taxation to be void. 244. Debentures issued free of income tax. | 245. Eegulations. 246. Power to extend time for doing anything under Act. 247. Eepeals and savings. 248. Consequential amendments. Schedules.

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