Warrants for levy on goods

—(1) The Director General may, from time to time, issue to any person employed as an authorised collector, warrants 62 CAP. 51 Tax Administration and Procedure directing and authorising the authorised collector to make levy on goods of persons who default in payment of taxes pursuant with section 53. Schedule II (2) A warrant for the levy on goods shall be in the form set out in Schedule II. (3) In all cases where default in payment of taxes has been made by several persons in the same district, it shall be sufficient for the Director General to attach to any warrant a list setting out extracts from the assessment records, showing– (a) the names of the persons in default of payment of taxes; (b) the particulars of the properties charged with unpaid tax; and (c) the taxes that are unpaid, together with the amount of such taxes. (4) A list that is attached to any warrant shall be signed by the Director General.