Revised Laws of Saint Lucia (2021)

Schedule 7

DISTRESS WARRANT

(Section 119)
SAINT LUCIA
IN THE MATTER OF THE INCOME TAX ACT
IN THE MATTER OF ARREARS OF INCOME TAX
WARRANT TO EXECUTE DISTRESS FOR ARREARS OF TAX
To ..............................
Whereas it has been made to appear to me .............................. Comptroller of Inland Revenue that .............................. is (are) in arrears of income tax in the sum of ..............................
And Whereas that sum has been duly demanded from
.........................................................................................................................
And Whereas such tax has not been paid and remains unpaid as at the .............................. day of ..............................
Now Therefore by virtue of the power vested in me as Comptroller by section 107 of the Income Tax Act I do hereby authorise you to collect and recover the several amounts—
.........................................................................................................................
.........................................................................................................................
respectively due for tax, and for the recovery thereof I further authorise you, with the assistance of any Constable which assistance the Constable is hereby authorised to give, to distrain upon the goods and chattels of .............................. and to keep such goods and chattels for a period not exceeding 30 days at the premises where execution was levied or such other place as you may consider appropriate and if within the said 30 days after the making of the distress the said sums and also the costs and charges of and incidental to the taking and keeping of such distress, on the goods and chattels and other distrainable things of .............................. or of any part thereof charged with such tax are not paid, to sell such goods and chattels by public auction for payment of the above-mentioned tax together with the costs of levy or of such distress.
And for the purpose of levying such distress you are authorised, if necessary, with such assistance as aforesaid, to break open any building in the day time.
Given under my hand at this day of
................................................................
Comptroller of Inland Revenue