Section 71
Recovery of tax from persons leaving Brunei Darussalam
(1)
Where the Collector is of the opinion that any person is about to, or is likely to, leave Brunei Darussalam without paying all tax assessed upon him, he may issue a certificate containing particulars of such tax and a direction to the Commissioner of Police to prevent such person leaving
Brunei Darussalam without paying the tax or furnishing security to the satisfaction of the Commissioner of Police for payment thereof.
(2)
The Commissioner of Police shall, on receipt of any such certificate and direction issued by the Collector, take or cause to be taken by any police, such measures as may be necessary to prevent the person named in such direction from leaving Brunei Darussalam until payment of the tax has been made or secured as aforesaid, including —
(a)
the use of such force as may be necessary; and
(b)
the seizure, removal or retention of any passport, certificate of identity or other travel document relating to such person and of any exit permit or other document authorising such person to leave Brunei Darussalam.
Income Tax 114
(3)
At the time of issue of his certificate, the Collector shall issue to such person a notification thereof by personal service, or registered post;
but the non-receipt of any such notification by such person shall not invalidate proceedings under this section.
(4)
Production of a certificate signed by the Collector stating that —
(a)
the tax has been paid or security has been furnished therefor; or
(b)
payment of the tax to a police officer in charge of a police station, shall be sufficient authority for allowing such person to leave
Brunei Darussalam.
(5)
Any person who, knowing that a direction has been issued under this section for the prevention of his departure from
Brunei Darussalam, leaves or attempts to leave Brunei Darussalam without paying all tax assessed upon him or furnishing security to the satisfaction of the Collector for payment thereof is guilty of an offence against this Act and may be arrested, without warrant, by any police officer.
(6)
No civil or criminal proceedings shall be instituted or maintained against the Government, the Commissioner of Police or any other police officer in respect of anything lawfully done under the authority of this section.