22Payment of tax on account

22. Except with the express consent of the Commissioner or a Deputy Commissioner no money shall be accepted on account or in part payment of War-time Profits Tax.

Postage.

23. (1) The postage on every return, statement, communication, remittance or other matter sent by post addressed to the Commissioner, the Assistant Commissioner, or a Deputy Commissioner, shall be fully prepaid by the sender.

(2) When any sum is received as payment of War-time Profits Tax, the Commissioner or Deputy Commissioner, as the case may be, shall first deduct therefrom the amount of postage and surcharge (if any) paid upon any unstamped or insufficiently stamped matter received through the post from the taxpayer, and shall credit in payment of tax only the net amount then remaining.