Section 23. Power to retain duties charged on trustees, &c

23. Power to retain duties charged on trustees, &c. Occupying Owners. 24. Provision for tax on occupying owners. --- CHAPTER IV. REVISION OF ASSESSMENT. 25. Petition to Collector against assessment under Part IV. 26. Hearing of petition. 27. Petition to Commissioner for revision. 28. Power to summon witnesses, &c. --- CHAPTER V. RECOVERY OF ARREARS OF TAX. 29. Tax when payable. 30. Mode and time of recovery. --- 23. When a trustee, guardian, curator, committee or agent is, as such, assessed under Part IV, or when a receiver or manager appointed as aforesaid, a Court of Wards, an Administrator General or an Official Trustee is assessed under that Part in respect of income officially received, the person or Court so assessed may, from time to time, out of the money coming to his or its possession as trustee, guardian, curator, committee or agent, or as receiver, manager, Court of Wards, Administrator General or Official Trustee, retain so much as is sufficient to pay the amount of the assessment. Occupying Owners.