S.L. 372.14 Art. 14The Commissioner may direct the payer not to make payer further deductions.

(1) Where it appears to the Commissioner that the provisions of these rules have been misapplied or abused by any person he may, with immediate effect, direct the payer not to make any further deductions until otherwise directed by him in writing.

(2) Any action taken by the Commissioner in accordance with sub-rule (1) shall in no way prevent the Commissioner from imposing any additional tax prescribed under these rules or from commencing proceedings for any offence against the Income Tax Acts.

Remittance to the Commissioner of deductions made by payers