Section 64
Recovery of penalties imposed under Part IX
of Petroleum (Income Tax) Act 1967
ActIn forceProvision 79 of 124
Section 64
(1)
Special penalties imposed under subsection 52(1) or 53(1)
shall be recoverable in the same way as fines imposed on conviction.
(2)
Any penalty imposed on any person under subsection 51(3)
or 52(2) shall be collected as if it were part of the tax payable by that person, but shall not be treated as tax so payable for the purposes of any provision of this Act other than section 49.
Petroleum (Income Tax)
97
Jurisdiction of subordinate court