s 83 Enforcement of duty to make returns
83.—(1) If any person is in default in complying with —(a) any provision of this Act or of any other law which requires the lodging or filing in any manner with the Registrar of any return, account or other document or the giving of notice to the Registrar of any matter; (b) any request of the Registrar to amend or complete and resubmit any document or to submit a fresh document; or (c) any request of the Registrar under section 75(7) to rectify any error or defect in any particulars or document in the register, and fails to make good the default within 14 days after the service on the person of a notice requiring it to be done, a District Court or Magistrate’s Court may, on application by the Registrar, make an order directing that person or (if that person is a corporation) any officer of the corporation to make good the default within the time specified in the order. [35/2014] (2) Any such order may provide that all the costs of and incidental to the application must be borne by that person, or by any officer of the corporation who is responsible for the default if that person is a corporation. (3) Nothing in this section limits the operation of any other provision of this Act or any written law imposing penalties (in respect of any default mentioned in this section) on that person, or an officer of a corporation if that person is a corporation.[49