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CHAPTER V.
RETURNS, ETC.
information
27.--(1) An Examiner may give notice in writing to Returns and any person requiring him within a reasonable time stated to be in such notice to furnish a return of any sum assessable furnished. to Property Tax, Salaries Tax or Profits Tax under Chapters II, III and IV of this Ordinance, containing such particulars and in such form as may be prescribed.
(2) Every person chargeable with tax for any year of assessment who has not been required within a period of three months after the commencement of such year of assess- ment to make a return of any income assessable to such tax for that year as provided in sub-section (1) shall within fourteen days after the expiration of such period give notice to the Commissioner that he is so chargeable.
(3) An Examiner may give notice in writing to any person when and as often as he thinks necessary requiring him within a reasonable time stated in such notice to furnish fuller or further returns respecting any matter of which a return is required or prescribed by this Ordinance.
(4) For the purpose of obtaining full information in respect of any person's income which is assessable to tax under this Ordinance-
(a) an Examiner may give notice in writing to such person requiring him within a reasonable time stated in such notice to produce for examination any deeds, plans, instru- ments, books, accounts, trade lists, stock lists, or documents which the Examiner may deem necessary;
(b) an Assistant Commissioner may give notice in writing to such person or to any other person whom he may deem able to furnish information in respect of such income, requiring him to attend at a time and place to be named by the Assistant Commissioner for the purpose of being examined respecting such income or any transactions or matters affect- ing the same.
(5) A return, statement, or form purporting to be furnished under this Ordinance by or on behalf of any person shall for all purposes be deemed to have been furnished by that person or by his authority, as the case may be, unless the contrary is proved, and any person signing any such return, statement, or form shall be deemed to be cognizant of all matters therein.
(6) For the purposes of making an assessment under section 36 the Examiner may serve a notice upon any person requiring him to furnish within such time, not being less than seven days, as may be specified in the notice, a return in the same form and verified in the same manner as a return under sub-section (1) setting forth (along with such other particulars as may be provided for in the notice) his income asssessable to Property Tax, Salaries Tax or Profits Tax under Chapters II, III and IV of this Ordinance for each of the completed previous years comprised in the period first referred to in section 36 (1) and his estimated assessable income throughout the period from the expiry of the last of such completed previous years to the probable date of his departure.