| Power to declare agents |
| Power to declare agent, etc., for recovery of duty |
| 70.—(1) The Commissioner may, by notice in writing, declare any person to be the agent of any other person for the purposes of this Act, and may require the agent so declared to pay any duty due under this Act from any moneys (including sale proceeds, rents, bank balances, pensions, salary, wages or any other remuneration) which, at the date of receipt of the notice or at any time during a period of 90 days thereafter, may be held by him for or due by him to the other person. [26/96; 36/2008 wef 01/01/2009]
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