Section 60
Tax payable notwithstanding institution of proceedings
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 75 of 124
Section 60
The institution of proceedings or the imposition of a penalty, special penalty, fine or term of imprisonment under this Part shall not relieve any person from liability for the payment of any tax for which he is or may be liable or from liability to make any return which he is required by this Act to make.