Consequence of default in payment by any person practising a profession of the National Development Tax or any instalment thereof. [ 18, 9 of 1962.[ 13, 9 of 1963
45. Where a person to whom a certificate of registration or a certificate of renewal of registration has been issued under this Part in respect of any profession fails to pay the amount of the National Development Tax or any instalment of that amount when such instalment becomes due, such person shall be deemed to be in default of that amount or that instalment. |