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C Practice and procedure — garnishee proceedings — by tax collecting authority — need for a directive to be served on the garnishee before notice is given to the defaulting taxpayer
E Revenue and public finance — income tax — appointment of bank as agent for revenue authority — taxpayer having overdraft at bank — not a reason why bank should not be appointed agent — "income" — meaning of — appointment of Reserve Bank as agent to garnishee monies held there by taxpayer's bank — no assessment issued against bank — garnishee unlawful
Revenue and public finance — income tax — Income Tax Act [Chapter 23:06] — s 58 — appointment of agent — bank controlling or managing taxpayer's money — nothing to prevent bank from being appointed taxpayer's agents — overdrawn account of the taxpayer — does not necessarily mean that the taxpayer is devoid of income
Revenue and public finance — income tax — overdraft facility — taxpayer having overdraft facility with a bank — account with bank overdrawn — moneys made available for use by the taxpayer treated as an asset for purpose of a garnishee — payment to tax collecting authority treated as payment by taxpayer's bank
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