Section 13A. Power of Taxation Officer to recover tax and penalty.

Without prejudice to the provisions of section 13, the Taxation Officer may, with the previous sanction of the 3Commissioner proceed to recover the tax or penalty due under this Act, in the prescribed manner, by attachment and sale of the movable property of the person liable for the payment thereof : Provided that the Taxation Officer may grant instalments on the prescribed terms and conditions in the specified class of cases.