{"id":326960,"url":"http://info.mzalendo.com/api/v0.1/hansard/entries/326960/?format=json","text_counter":698,"type":"other","speaker_name":"","speaker_title":"","speaker":null,"content":"(1) Not withstanding any other provisions of this Act, where the Commissioner has reasonable cause to believe that a person has made income that has not been charged to tax and the collection of that tax is likely to be frustrated due to- (a) in the case of a person being a company, the company is about to be liquidated, wound up or to otherwise cease to trade or do business; (b) the company has sold or is planning to sell or otherwise dispose of the assets or trading stock of the business in a manner or for amounts which in the opinion of the Commissioner are not justified in expected business purposes, or"}