Section 13

Section 67 of the principal Act is amended by inserting after subsection (4) the following subsection:

“(4a)  For the purposes of subsection (4), where a representative is a person appointed as an agent under section 68, the Director

General may, by way of a notice in writing, require the representative to remit to him any accessible moneys for the purpose of payment of any tax due from the principal or for any debt so due referred to in that subsection, notwithstanding that no assessment in respect of such tax has been made in the name of the representative:

Provided that the accessible moneys shall not include any moneys held by the representative in his custody and control on behalf of the principal.”.