29
from Colony and dis-
36.-(1) When it appears to the Examiner that any Departure person may leave Hong Kong during the current year of assessment or shortly after its expiry and that he had no continuance. present intention of returning, the Examiner may assess such person for the period from the expiry of the last previous year for which he has been assessed to the probable date of his departure from Hong Kong. For each completed pre- vious year included in this period of assessment, an assess- ment shall be made on such person at the rate at which he would have been charged had he been fully assessed and for the period from the expiry of the last of such previous years to the probable date of departure, the Examiner shall estimate the income liable to tax under this Ordinance of such person and assess it at the rate in force for the year of assessment in which such assessment is made.
(2) Where any business, profession, employment, or ownership of property is discontinued in any year an assess- ment may be made in that year on the basis of the income assessable under this Ordinance for the period between the end of the previous year and the date of such discontinuance in addition to the assessment, if any, in respect of the previous year.
issued by
37.--(1) An Assistant Commissioner shall give a notice Notice to be of assessment to each person who has been assessed stating Assistant the amount assessed and the amount of tax charged.
(2) Where the assessment is a provisional assessment made under section 34 (2) the person assessed shall be notified accordingly; and he shall further be notified in due course if such provisional assessment is confirmed, provided that the confirmation of a provisional assessment shall not preclude the making of an additional assessment subsequently under section 35.
(3) Where by reason of an amendment of the law it is necessary to vary the amount of tax charged in any notice of assessment the Assistant Commissioner may give such notification as may be necessary to the person assessed in that notice of assessment; and any notification so given shall, as regards any particulars of the assessment contained in the notification which have not been included in the notice of assessment, have effect as if the notification were a notice of assessment.
Commis- sioner.
assessments,
38.-(1) No notice, assessment, certificate, or other Validity of proceeding purporting to be in accordance with the provisions etc. of this Ordinance shall be quashed, or deemed to be void or voidable, for want of form, or be affected by reason of a mistake, defect, or omission therein, if the same is in substance and effect in conformity with or according to the intent and meaning of this Ordinance, and if the person assessed or intended to be assessed or affected thereby is designated therein according to common intent and under- standing.
(2) Without prejudice to the generality of sub-section (1) an assessment shall not be impeached or affected-
(a) by reason of a mistake therein as to the name or surname of the person chargeable, the amount of income assessed, or the amount of tax charged; or