Section 8. Where a person is in respect of any period liable to the tax under this Act he shall not in respect

48. Where a person is in respect of any period liable to the tax under this Act he shall not in respect of that period be assessed to the pandhari-tax levied in the Central Provinces under Act XIV of 1867, or to the capitation-tax, or the land-rate in lieu thereof, levied in British Burma under the Burma Land and Revenue Act, 1876. II of 1876. Indemnity.