Section 37. If, during or within two months from the

PART VII. 35.[All duties under this Act, except when they ] [Tax ][when ] are deducted under section seven, section eight or payable. section fifteen, shall be payable on the first day of May 1872 : Provided that the amount so payable may be paid Payment by two equal instalrnents : the first instalment to be instalments. paid on some day not later than fifteen days after service of the notice mentioned in section twenty- scven Jtzcome `Tux.` [ ACT VIII Recovery under reve- 1 . seven upon the person paying the same, and the second instalment on the first day of October next. 36. I n any case of default under this Act, the Collector may, if a notice has been served on the defaulter requiring him to pay, within fifteen days from the date of the service, the amount of the duty or instalment due by him under this Act, either recover a sum not exceeding double the amount as if it mere an arrear of land-revenue, or pass an order that a sum not exceeding double the amount of such duty or instalment shall be recovered from such defaulter. Every such order shall have the force of a decree of a Civil Court in a suit in which the Government is the plaintiff and the defaulter is the defendant; and such order may be enforced in manner provided by the Code of Civil Procedure for the enforcement of decrees for money; and the procedure under the said Code in respect of the following matters :- - (a)[sales in execution of decrees ][: ] - (b)[arrests in execution of decrees for money ][: ] - (c)[execution of decrees by imprisonment ][: ] - (d)[claims to attached pro.perty ][; ][and ] - (e)[execution of decrees out ][of ][the jurisdiction ] - of the Courts by which they were pawed, shall apply to every execution issued for levying the moneys mentioned in such order; save that all the powers and duties conferred and imposed by the said Code upon the Court shall be executed by the Collector by whom such order has been made or to whom a copy thereof has been transmitted for execution according to the provisions of the said Code, section two hundred and eighty-six : Provided that, where any person has presented a petition under section thirty, such sum shall not be recoverable from him unless, within fifteen days from the passing of the order thereon, he fails to pay the amount, if any, required by such order. On the recovery of such sum from the defaulter, the Collector shall grant him a receipt 'without any furt,lier payment. Every 1892. ] Income `Tax.` Every such receipt shall bear date from the racovery of the amount, and save as aforesaid, the provisions of this Act relating to receipts shall apply to receipts granted under this section. 37. If, during or within two months from the Amendment end of the year for which any assessment under Part [of assessment. ] V has been made, the Company or person assessed proves to the satisfaction of the Collector, that the nett profits or income of such Company or person during such year fell short of the sum so assessed, the Collector may cause the assessment made for such year to be amended as the case requires, and if the sum assessed has been paid, may refund the sum overpaid. I n case any Company or person assessed under Part 111 or Part V ceases to carry on the trade or business in respect whereof such assessment was made, or if any such person dies or becomes insolvent before the end of the year for which the assessment was made, or if any such Company or person is, from any other specific cause, deprived of or loses the income on which the assessment was made, such Company or person or its or his representative in interest may apply to the Collector within three m ~ n t h s after the end of such yeaf, and on proof thereof to his satisfaction, the Collector shall amend the assessment as the case may require, and give such relief to the Company or person charged as is just, and .in cases requiring it, the Collector shall refund such sum as has been overpaid on the assessment amended or vacated.