(1) Without prejudice to any other means by which payment of tax may be enforced, any tax due and payable or any balance of such tax may be sued for and recovered by proceedings taken by the Collector-General in any court of competent jurisdiction.
(2) All or any of the amounts of tax due from any one person may be included in the same summons.
(3) The rules of court for the time being applicable to civil proceedings commenced by summary summons, in so far as they relate to the recovery of tax, shall apply to proceedings under this section.
(4) The acceptance of a part payment or a payment on account in respect of tax referred to in a summons shall not prejudice proceedings for the recovery of the balance of the tax due and the summons may be amended accordingly.
(a) Proceedings under this section may be brought for the recovery of the total amount which an employer is liable, under Chapter 4 and the Income Tax Regulations, to pay to the Collector-General for any income tax month w
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