Section 9, Act, 1964, and shall come into force on the first day of Aprl: ment and

(2) Section 67 of the principal Act as replaced by subsection (1) of this section shall apply to cases in which notice of objection was given prior to the commencement of this Act with the modification that the taxpayer shall become liable to nay one-half of the disputed assessment on the commencement of this Act and the remaining one-half, subject to the proviso to subsection (2) of the said section 67, at the expiration of threemonths after the commencement of this Act.". "Enforce ment by Commis sioner. Fourth Schedule. Section 72 of the principal Act is hereby amended(a) by the repcal and replacement of the marginal notethereto and subscctions (), (2) and (3) thereof by the following new marginal note and subsections 72. (1) Thirty days after the date upon whichnotice of assessment has been served or posted in accordance with the provisions of subsection (1) of section 62 the Commissioner or a public officer authorised by him in writing in that behalf may issuea warrant in the Form set out in the Fourth Schedule under his hand to the Sherif, the Under-Sheriff or any Deputy-Sheriff requiring him to levy the amountof any such assessment together with the amount of any penalties payable under the terms of this Act on the lands, goods and chattels of the taxpayer and the aforesaid persons are hereby empowered and requiredto execute the said warrant and make a return there to to a Magistrate's Court within thirty days after the date thereof in all respects as if the said warrant were a writ of fieri facias issued out of a Magistrate'sCourt: Provided that the goods so seized shall neither be remnoved from the premises of the taxpayer nor sold for a period of ten days. of Cap. 273. of section 72 (2) Where the Commissioner has served a notice under subsection (3) of section 67 specifying the amount payable by the taxpayer under the pro visions of that section he or any public officer autho rised by him as aforesaid may, seven days after the posting of such notice, in like manner issue a war rant for the levying of that amount and such warrant shall be executed in all respects in the same manner as a warrant issued under subsection (1). (3) Within the period of ten days referred to in the proviso to subsection (1) the taxpayer may by summons make an application to a Magistrate who may grant a stay of execution for such time and on such conditions as may appear to him to be reasonable if he is satisfied that the taxpayer (a) has through no fault of his own failed to appeal within the time allowed, and A 15 A 16 Replace ment of First Schedule to Cap. 273. (c) has served a notice in writing of the date of hearing of the summons on the Commissioner. (4) A summons taken out under the provi sions of subscction 3 of this section shall he heard by a Magistrate within seven days of the application.". (6) by renumbering the existing subsections (4) and (5) thercof as subsections (5) and (6) respectively.