Notice to defaulter

—(1) Before proceeding with the sale of any real property as described in section 72, the Director General or the authorized person conducting the sale shall serve, or cause to be served on the person in default of payment of taxes, a notice in the approved form. (2) A notice shall– (a) state the amount owed, in respect of tax, penalties or interest; (b) list any property the Director General believes to be owned by the person in default of (c) inform the person in default of payment of taxes to provide the Director General with a written statement within seven days of service; and (d) inform the person in default of payment of taxes that failure to comply with the terms of the notice will render the person liable to fine not exceeding one hundred dollars. (3) A written statement from the person in default of payment shall contain the following– (a) an admission or denial whether the amount stated in the notice is owed; (b) if the person denies owing the amounts specified but admits owing different amounts, 68 CAP. 51 Tax Administration and Procedure a statement of the amounts which the person admits owing; (c) if the person is of the view that part or all of the amounts in the notice are owed by some other person, a statement providing the name of that other person; or (d) a statement of any right, title, or interestin properties which are specified in the notice given to the person, and of the nature of that right, title or interest. (4) Except in cases specially sanctioned by the Director General or the authorized person conducting the sale, every notice under this section shall be served personally on the person in default of payment of taxes. (5) Whenever the Director General or the authorized person conducting the sale has reason to believe that the person in default is avoiding service of the notice or that neither the person nor the person’s authorized agent can be found, the Director General or the authorized person may order the notice to be affixed in some conspicuous manner to the property with respect to which the praecipe to levy has been issued. (6) The server or the authorized person serving any notice personally shall– (a) endeavour to explain its purport fully to the person upon whom it is served; and (b) offer to prepare, and if so requested, write out the statement which the person in default of payment is required to make. (7) In the event that the statement is prepared by the server or authorised person, the signature or mark of person in default Tax Administration and Procedure CAP. 51 69 of payment shall, if practicable, be attested by a witness other than the server or authorized person. (8) The authorized person or server of the notice shall write upon it the date when it is served, and shall enter upon a counterfoil of the notice or upon some other record the date and manner of service and the place where it was made. (9) A person duly served with a notice under this section, who defaults in complying with the terms of the notice, is liable on summary conviction to a fine not exceeding one hundred dollars, unless that person proves that– (a) the person had paid the tax or penalties prior to the notice being served; or (b) no tax or fine was or is due from that person.