Income Tax Act, 1967.

Declaration on taking office.

163.—(1) Every person appointed to one of the offices named in Part I of Schedule 17 shall, before he begins to act in the executtion of this Act so far as relates to the tax under Schedule D, make and subscribe the declaration therein contained, in respect of his office.

(2) The declaration may be made before any Special Commissioner.

(3) A person who acts in the execution of his office in relation to the tax under Schedule D (otherwise than in respect of any such declaration made before him) before he has made the prescribed declaration shall forfeit the sum of £100.