2468th Sec 0256

มาตรา 256

• บุริมสิทธิในมูลค่าภาษีอากรนั้น ใช้สำหรับเอาบรรดาค่าภาษีอากรในที่ดิน ทรัพย์สินหรือค่าภาษีอากรอย่างอื่นที่ลูกหนี้ยังค้างชำระอยู่ในปีปัจจุบันและก่อนนั้นขึ้นไปอีกปีหนึ่ง

Section 256. (Draft in English from Vol.79)

• The preferential right on account of taxes and rates is for all land, property or other taxes or local rates due from the debtor for the current year and the preceding year.

《References》

☆ quoted from “INDEX” with supplementary entries in […]: Images in Archives

1. Old Text (1923):
2. Jp. Code (1896,98):
3. Gr. Code (1896):
4. Miscellaneous: Bankrupt.57 [=57 par.2 (a)]

《Comments》

The miscellaneous source is as follows:

• Bankruptcy Act (1911), Art.57;
  • (1) In the distribution of the property of the bankrupt, there shall be paid in priority to all other debts and in the following order: —
    • (a) All expenses actually incurred by the official receiver in the administration of the estate.
    • (b) A five per cent commission on the net assets of the estate realized in bankruptcy or under a composition.
    • (c) Such costs of the petitioning creditor including attorney's fees, as shall be allowed by the Court or the official receiver.
  • (2) Subject to the payment in full of the foregoing there shall thereafter be paid equally between themselves : —
    • (a) All land property or other taxes (or any local rates), due from the bankrupt at the date of the bankruptcy order and having become due and payable within six months next before that time.
    • (b) All wages or salary of any clerk, servant or work-man of the bankrupt for the two months immediately preceding the date of the bankruptcy order not exceeding Ticals 300.
    • (c) All rent due in respect of any dwelling house and premises in the occupation of the bankrupt for the two months immediately preceding the date of the bankruptcy order.