Section 20

The principal Act is amended by inserting after the deleted section 103a the following section:

“Tax payable notwithstanding institution of proceedings under any other written law 103b.  The institution of any proceedings under any other written law against the Government or the Director General shall not relieve any person from liability for the payment of any tax, debt or other sum for which he is or may be liable to pay under this Part.”.

Amendment of section 104